PDS Logistics International P Ltd V. The Income Tax Officer Circle-5(1)(3), Koramangala and Commissioner of Income Tax, Bengaluru III and The Chief Commissioner of Income Tax, Bengaluru-2

WP/5868/2021

AI Insights

The case involved PDS Logistics International P Ltd, which filed a writ petition against the Income Tax Department officials, including the Income Tax Officer, Commissioner of Income Tax, and Chief Commissioner of Income Tax, Bengaluru. The petition was filed under Articles 226 and 227 of the Constitution of India, requesting the court to direct the respondents to pay interest on a tax refund for the assessment year 2006-07, as per Section 244A of the Income Tax Act, 1961. The refund was claimed from the date of filing the return on September 9, 2009, until the date of refund on July 26, 2019. However, before the court could proceed with the substantive issues, the petitioner decided to withdraw the petition, leading to its dismissal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828204 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 05-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSHAL TIWARI
• Assessee Lawyers: MANIAN B S
• Keywords: Income Tax Refund; Interest on Refund; Withdrawal of Petition; Writ petition
• Section: 244A

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:164 WP No. 5868 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5868 OF 2021 (T-IT) BETWEEN: 1. PDS LOGISTICS INTERNATIONAL P LTD A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT OF 1956 AND HAVING ITS REGISTERED OFFICE AT NO. 126/3 GANGADHARA CHETTY ROAD, BANGALORE - 560 042 BY ITS MANAGING DIRECTOR ARVIND SHARMA … PETITIONER (BY SRI. MANIAN K B S., ADVOCATE) AND: 1. THE INCOME TAX OFFICER CIRCLE-5(1)(3) KORAMANGALA BMTC BUILDING BANGALORE 2. COMMISSIONER OF INCOME TAX BENGALURU III, BENGLAURU 1ST FLOOR CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001 Printed from counselvise.com Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:164 WP No. 5868 of 2021 3. THE CHIEF COMMISSIONER OF INCOME TAX, BENGALURU-2 CR BUILDINGS, QUEENS ROAD, BENGALURU - 560 001 … RESPONDENTS (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO PAY INTEREST AS PER SECTION 244A OF THE INCOME TAX ACT 1961 ON THE REFUND AMOUNT PAID TO THE PETITIONERS FOR THE ASSESSMENT YEAR 2006-07 FROM THE DATE OF FILING THE RETURN ON 09.09.2009 UNTIL THE DATE OF REFUND ON 26.07.2019.POST THIS W.P. FOR PRELIMINARY HEARING BEFORE SINGLE JUDGE.M. DT. 22.03.2021 THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the petitioner has filed a memo and seeks for withdrawal of the petition. 2. The memo reads as hereunder: \"The undersigned hereby withdraws the above Writ Petition and prays that this Hon'ble Court may be pleased to dismiss the above Petition as withdrawn in the interest of justice and equity.\" Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:164 WP No. 5868 of 2021 In light of the memo filed, petition is dismissed as not pressed. Sd/- (S SUNIL DUTT YADAV) JUDGE VP Printed from counselvise.com "