Smt. Jairmala Rai V. Union of India and Central Board of Direct Taxes and Commissioner of Income-Tax and Income-Tax Officer Ward

WP/2772/2002

AI Insights

The case involves a writ petition filed by Smt. Jairmala Rai against the Union of India and other respondents, seeking a writ in the nature of mandamus certiorari concerning a delayed refund claim under the Income Tax Act, 1961. The petitioner had filed a belated return for the assessment year 1996-1997 and claimed a refund, which was not processed despite multiple representations. The court had previously dealt with a similar case involving the petitioner, where it directed the authorities to decide on the refund application. In this instance, the court reiterated the need for a decision on the petitioner's claim, citing the prolonged delay and referencing a similar case where a decision was made.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 803385 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 31-03-2011
• Assessment Year: misc
• Other Referred Cases: Writ Petition No. 2773 of 2002
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: NEELABH DUBEY
• Keywords: Assessment Year; Belated return; Income Tax Refund; Writ petition
• Section: 119(2)(b)

Judgement Text

"^r IN THE HIGH COURT OF JUDICATURE CHHATTIS.GARH AT BILASMJR WRIT PETITION W-y^yL^2QQ1 PETITIONER :^. ^^e^ ^&<- ^. .*\"*' ^^ •^o'RESPONDENTS ^•^^^- ^•'\" Smt;^ jairmala Rai L/R Late (Shri) B.N. Rai Aged about^^ years R/0 Baldeo Bagh^ Rajnandgaon. V ERS U S .) Unlon of India ^ Through Secretary Ministry of Finance, North Block New Delhi• (2.) Central Board of Direct Taxe^, New Delhi• (3) Commissloner of Income-Tax New Central Revenue Building Civil Lines^ Raipur(C»G») (4) Income-Tax Officer Ward-^^ Rajnandgaon(C »Ge) ^. ^ PETITION UNDER ARTICLES 226/227 OP TE^E CONSTITUTION OFn INDIA FOR A WRIT IN THE NATURE OF I4ANDAI-4US CERTIORARY: :ETC , ..!.. ^ 3^T'^ f^TW^TT^T s-h^i^^rit^ T ~?^r ^|11>l^f