Onmobile Global Limited V. Assistant Commissioner of Income Tax Central Circle -1(2) and The Principal Commissioner of Income Tax Central Circle and Centralized Processing Center and Director General of Income Tax (Systems)

WP/26858/2023

AI Insights

The case involves Onmobile Global Limited, a company seeking a writ under Article 226 of the Constitution of India against various income tax authorities for the refund of taxes deducted at source amounting to Rs. 4,05,67,028 and a consequential refund of Rs. 2,47,70,758 along with interest under Section 244A of the Income Tax Act, 1961 for the assessment year 2017-18. The petitioner was represented by senior counsel Sri. T. Suryanarayana, while the respondents were represented by Sri. M. Dilip. The court considered the submissions and the memo filed by the petitioner, which included an order under Section 154 of the Income Tax Act, 1961, and the respondents' commitment to process the refund by the specified date.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 682983 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Assessment Year; Interest; Refund; Tax deducted at source; Writ petition
• Section: 154; 244A; 226

Judgement Text

" - 1 - NC: 2024:KHC:10636 WP No. 26858 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26858 OF 2023 (T-IT) BETWEEN: ONMOBILE GLOBAL LIMITED TOWER 1, 94/1C, AND 94/2, VEERASANDRA, ATTIBELE HOBLI, ANEKAL TALUK, BANGALORE-560 100 A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANIES ACT, 1956, REPRESENTED HEREIN BY ITS MANAGING DIRECTOR, MR. SANJAY BAWEJA. …PETITIONER (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001. 3. CENTRALIZED PROCESSING CENTER REPRESENTED HEREIN BY THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU-560 500. Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:10636 WP No. 26858 of 2023 4. DIRECTOR GENERAL OF INCOME TAX (SYSTEMS) ARA CENTRE, GROUND FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI-110 055. …RESPONDENTS (BY SRI.M. DILIP.,ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO FORTHWITH GRANT THE REMAINING CREDIT OF TAXES DEDUCTED AT SOURCE OF RS. 4,05,67,028/- AND CONSEQUENTIAL REFUND OF RS. 2,47,70,758/- ALONG WITH INTEREST UNDER SECTION 244A OF THE ACT ILL DATE OF GRANT OF REFUND, FOR THE ASSESSMENT YEAR 2017-18. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner seeks the following reliefs - \"The Petitioner, therefore, most respectfully prays that this Hon’ble Court be pleased to issue a writ, order or direction: i. Directing the Respondents to forthwith grant the remaining credit of taxes deducted at source of Rs.4,05,67,028/- and consequently refund of Rs.2,47,70,758/- along with interest under section 244A of the Act till date of grant of refund, for the assessment year 2017-18; and ii. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.\" - 3 - NC: 2024:KHC:10636 WP No. 26858 of 2023 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Learned Senior counsel for the petitioner has filed a memo enclosing a copy of the order dated 09.01.2024 passed under Section 154 of Income Tax Act, 1961. Memo and Order are placed on record. 4. On instructions, learned counsel for the respondents submits that the respondents would release / disburse the refund payable to the petitioner in terms of Order dated 09.01.2024 after due verification, on or before 30.04.2024. 5. Submission is placed on record. 6. In view of the aforesaid facts and circumstances and the submission made by learned counsel for respondent No.1, I deem it just and appropriate to dispose off this petition directing the concerned respondent to release / disburse the refund payable in favour of the petitioner in terms of order dated 09.01.2024, on or before 30.04.2024 along with applicable interest in accordance with law. - 4 - NC: 2024:KHC:10636 WP No. 26858 of 2023 7. Subject to the aforesaid directions, petition stands disposed of. Sd/- JUDGE DHA List No.: 1 Sl No.: 5 "