M/S SADHU SINGH HAMDARD TRUST V. UNION OF INDIA, MINISTRY OF FINANCE,

CWP/20435/2024

AI Insights

The case involves M/s Sadhu Singh Hamdard Trust as the petitioner against the Union of India and others as respondents, concerning a dispute over a tax refund and associated interest under the Income Tax Act, 1961. The petitioner sought to place additional documents on record during the proceedings. The Revenue acknowledged that the refund had been issued and the interest would be calculated and paid as per the statutory provisions. The court's decision to dismiss the writ petition was based on the resolution of the financial claims of the petitioner, rendering the petition itself infructuous.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 687803 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 28-11-2024
• Assessment Year: misc
• Other Referred Cases: Pr. Commissioner of Income Tax, Jalandhar vs. M/s Sadhu Singh Hamdard Trust
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RANVIJAYSINGH
• Assessee Lawyers: RAMANDEEP SINGH
• Keywords: Infructuous; Interest; Refund
• Section: 244A

Judgement Text

"CWP-20435-2024 106+244 IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/S SADHU SINGH HAMDARD TRUST UNION OF INDIA AND OTHERS CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr for the petitioner. Mr. Ranvijay for the respondents/Revenue. SANJEEV PRAKASH SHARMA, J.(Oral) CM-19074-CWP Application for placing on record P-22 is allowed, subject to all just exceptions. Registry to place Main case 1. Learned counsel appearing for the Revenue states that the refund has already been issued to the petitioner. 2. Matter comes up on an application filed by the petitioner to place on record the order passed by of Income Tax, Jalandhar vs. M/s Sadhu Singh Hamdard Trust, in ITA 2024 (O&M) Page 1 of 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH M/S SADHU SINGH HAMDARD TRUST Vs. UNION OF INDIA AND OTHERS **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Ramandeep Singh, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 Application for placing on record is allowed, subject to all just exceptions. Registry to place the same at appropriate place. Learned counsel appearing for the Revenue states that the refund has already been issued to the petitioner. Matter comes up on an application filed by the petitioner to place on record the order passed by this Court in of Income Tax, Jalandhar vs. M/s Sadhu Singh Hamdard Trust, in ITA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-19074-CWP-2024 in/and CWP-20435-2024 (O&M) Date of Decision: 28.11.2024 . . . . Petitioner . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH , Advocate (through VC) Singh, Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Application for placing on record documents Annexures P-20 to is allowed, subject to all just exceptions. the same at appropriate place. Learned counsel appearing for the Revenue states that the refund has Matter comes up on an application filed by the petitioner to place on in the case of Pr. Commissioner of Income Tax, Jalandhar vs. M/s Sadhu Singh Hamdard Trust, in ITA- in/and (O&M) .2024 Petitioner s 20 to Learned counsel appearing for the Revenue states that the refund has Matter comes up on an application filed by the petitioner to place on Pr. Commissioner - MOHIT GOYAL 2024.11.29 10:37 I attest to the accuracy and integrity of this document CWP-20435-2024 89-2024, decided on 03.10.2024, department was dismissed. 3. In the event of dismissal of the appeal filed by the department, t refund has already been issued interest under section 244A of the Income Tax Act, 1961 shall also be released. 4. Taking the statement of learned counsel for the Revenue on record, and expecting that the interest s within period of two months henceforth, we dismiss this writ petition as having become infructuous. 5. All pending applications also stand disposed of accordingly. November 28, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2024 (O&M) Page 2 of 2 2024, decided on 03.10.2024, whereby the appeal filed by the department was dismissed. In the event of dismissal of the appeal filed by the department, t refund has already been issued, and counsel for the Revenue states that interest under section 244A of the Income Tax Act, 1961 shall also be released. Taking the statement of learned counsel for the Revenue on record, and expecting that the interest shall be processed and paid to the petitioner within period of two months henceforth, we dismiss this writ petition as having become infructuous. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No whereby the appeal filed by the In the event of dismissal of the appeal filed by the department, the and counsel for the Revenue states that interest under section 244A of the Income Tax Act, 1961 shall also be Taking the statement of learned counsel for the Revenue on record, and hall be processed and paid to the petitioner within period of two months henceforth, we dismiss this writ petition All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No whereby the appeal filed by the he and counsel for the Revenue states that interest under section 244A of the Income Tax Act, 1961 shall also be Taking the statement of learned counsel for the Revenue on record, and hall be processed and paid to the petitioner within period of two months henceforth, we dismiss this writ petition MOHIT GOYAL 2024.11.29 10:37 I attest to the accuracy and integrity of this document "