Simplilearn Solutions Private Limited V. The Deputy Commissioner of Income-Tax, Circle - 6(1)(1), Bangalore and The Commissioner of Income-Tax, Bangalore and Deputy Director of Income-Tax, Centralized Processing Centre, Income-Tax Department, Bengaluru and Director General of Income-Tax, ARA Centre, New Delhi

WP/3065/2024

AI Insights

The case involves Simplilearn Solutions Private Limited, which filed a writ petition against various officials of the Income Tax Department, seeking refunds for the assessment years 2021-22, 2022-23, and 2023-24, along with interest. The petitioner argued that despite the issuance of refund orders, the amounts had not been refunded. The respondents acknowledged the oversight and requested reasonable time to process the refunds. The court, after hearing both parties and reviewing the documents, decided in favor of the petitioner, directing the respondents to expedite the refund process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 683135 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-02-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: T
• Keywords: Assessment Year; Income Tax Refund; Non-existent Demand; Applicable Interest
• Section: CPC/2122/U6/303441717; CPC/2223/A6/322612646; CPC/2324/A6/408454349

Judgement Text

" - 1 - NC: 2024:KHC:7485 WP No. 3065 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3065 OF 2024 (T-IT) BETWEEN: SIMPLILEARN SOLUTIONS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING OFFICE AT MANOJ ARCADE, NO. 53/1, 24TH MAIN AND 2ND SECTOR, HSR LAYOUT, HARLKUNTE, BANGALORE - 560 102, REPRESENTED HEREIN BY ITS CHIEF FINANCIAL OFFICER VEERASUNDAR V. …PETITIONER (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. MANASA ANANTHAN, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6(1)(1), BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. 2. THE COMMISSIONER OF INCOME-TAX, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 3. DEPUTY DIRECTOR OF INCOME-TAX, CENTRALIZED PROCESSING CENTRE Digitally signed by SUCHITRA M J Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:7485 WP No. 3065 of 2024 INCOME-TAX DEPARTMENT, BENGALURU, KARNATAKA - 560 500. 4. DIRECTOR GENERAL OF INCOME-TAX, ARA CENTRE, GROUND FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI - 110 055. …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO FORTHWITH REFUND AN AMOUNT OF RS.1,62,61,242/- FOR THE ASSESSMENT YEAR 2021-22, DETERMINED AS PAYABLE VIDE INTIMATION DATED:17.10.2022 BEARING DIN NO.CPC/2122/U6/303441717 ANNEXURE-D, ALONG WITH APPLICABLE INTEREST UNTIL PAYMENT OF THE REFUND AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, the petitioner has sought for the following reliefs: \"(a) Directing the respondents to forthwith refund an amount of Rs.1,62,61,242/- for the assessment year 2021-22, determined as payable vide intimation dated 17.10.2022 bearing DIN No.CPC/2122/U6/303441717 (Annexure-D), along with applicable interest until payment of the refund; (b) Directing the Respondents to forthwith refund an amount of rs.2,50,17,290/- for the assessment year 2022-23, determined as payable vide intimation dated 17.01.2023 bearing DIN No.CPC/2223/A6/322612646 (Annexure-F) along with applicable interest until payment of the refund; - 3 - NC: 2024:KHC:7485 WP No. 3065 of 2024 (c) Directing the respondents to forthwith refund an amount of rs.3,15,05,760/- for the assessment year 2023-24, determined as payable vide intimation dated 08.12.2023 bearing DIN No.CPC/2324/A6/408454349 (Annexure-G) along with applicable interest until payment of the refund; (d) Directing the respondents to delete the non-existent demand of rs.48,58,03,880/- for assessment year 2017-18 from the income tax portal/CPC until the conclusion of the assessment proceeding for the said year; and (e) 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\". 2. Heard learned Senior Counsel appearing for the petitioner and learned counsel appearing for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior Counsel appearing for the petitioner invited my attention to representation of grievance at Annexure-E in order to point out that the grievance of the petitioner has not been redressed by the respondents and as such, the petitioner is before this Court by way of present petition. - 4 - NC: 2024:KHC:7485 WP No. 3065 of 2024 4. Per contra, learned counsel appearing for the respondents submits that, if reasonable time is granted, the respondents would redress the grievance of the petitioner and take necessary steps to grant refund in favour of the petitioner in terms of the refund order at Annexures-D, F & G dated 17.10.2022, 17.01.2023 and 08.12.2023 respectively. 5. In view of aforesaid facts and circumstances and undisputed fact that refund order at Annexures-D, F & G direct refund amount back to the petitioner, I deem it just and appropriate to dispose of this petition directing respondent no.1 to refund amount payable to the petitioner together with applicable interest in terms of Annexures-D, F & G dated 17.10.2022, 17.01.2023 and 08.12.2023 respectively within a period of two months from the date of receipt of copy of this order. Sd/- JUDGE NMS List No.: 1 Sl No.: 34 CT:SNN "