Smt. P. Susheela V. UNION OF INDIA

WP/12726/2023

AI Insights

The case involves Smt. P. Susheela, the widow of late P. Sai Kumar, who filed a writ petition under Article 226 of the Constitution of India against the Union of India and other respondents, seeking a writ of mandamus for the release of an income tax refund for the assessment year 2021-2022. The refund was due to her late husband, who was the sole proprietor of M/s. Shiridi Sai Transport and had passed away on March 15, 2020. Despite submitting a representation for the refund, the amount was not released, leading to the filing of this petition. The court heard arguments from both sides and reviewed the submissions and instructions from the Income Tax Department, which confirmed that the refund was due and had been held up by the CPC.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 737927 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 07-07-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; J V PRASAD
• Assessee Lawyers: P KAMESH
• Keywords: Assessment Year 2021-2022; Income Tax Refund; Natural Justice; Writ of Mandamus
• Section: 14; 19; 21

Judgement Text

"[ 3311 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTH DAY OF JULY TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N. TUKARAMJI WRIT PETITION NO: 12726 OF 2023 Between: Smt. P. Susheela, W/o. late P. Sai Kumar, Aged about 45 years, Caste BC (Nayee Brahmin), Occ Housewife, R/o. 19-1-205, Doodhbowli, Hyderabad-64, TS. Cell no- 9032008'153 ...pennorueR Union Of lndia, Represented by its principal Secretary, Central Board of Direc-t Taxes (CBDT) Department of Revenue, Ministry of Finance, New Delhi The commissioner of lncome Tax central processing Unit, 1st Floor, prestige Alpha No 4811 4812, Beratenaagrahara Begur, HosuiRd, Uttarahalli Hobli, \" Bengaluru, Karnataka 5601 00. The Commissioner of lncome Tax Section 1 5 (.1), Masab tank, Hyderabad. J.he_ Kgrur Vysya Bank, rep by it manager 1345: Malkajgiri Rd, Vadav Nagar, Malkajgiri, Secunderabad, Telangana SOOO4I ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in tne circumstances stated in the affidavit filed therewith, the High -cJurt may be pleased to issue a writ, order, or Direction more particularly oie in the natu're of wRlr oF MANDAMUS decraring the action of the Respondent no 3 in not disposing of the representation towards the income tax reiunds of late husband of the petitioner for the assessment year 2oz1-2022, who was the sole propri\"tol. of the M/s shiridi sai rransport moulali, circte no 17 (Matkajgiri), Hyoeiauao- North Zone is illegal, arbitrary violative of principle of naturailusiice' and also against articles 14,19 and 21 of constitution of lndia and consequently direct the Respondents no 2 and 3 to make the payment of Rs 1,141,.190'to tne petitioner Bank account number no.1460155000033750 maintained with the respondent no 4 linked up with the Pan card No - BCEpp3301c of the petitioner and'at her late husband Saikumar pan card no- ACUpp6471A, the amount due in respect of late husband of the petitioner for the assessment yeat 202,1_2022. Counsel for the petitioner: SRI p. LALITHA (nmeSH counsel for the Respondent No.1: sRr B. MUKHERJEE REPRESENTTNG FoR cADl PRAVEEN KUMAR (Dy. SOL|C|TOR GENERAL OF tNDtA) Counsel for the Respondent No.2 & 3: SRt J.V. PRASAD, SC FOR INCOME TAX Counsel for the Respondent No.4: - - - - The Court made the following: ORDER AND 1 2 3 4 THE HON'BLE THE CHIEF JUSTICE UJJAI, BHtryAN AND THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.12726 of 2023 ORDER: Per ltt . Lton't)te t)i? Ctr.:.1 tr :t t t U.u.lt BttulJorr/ Heard. 4r. P.l,alitha Kamesh, learned counsei for the petitioner; Mr. B.Mukherlcc. learned cor_rnsel rr,presenting Mr. Gadi Prayeen Kumar. lcarned Deputy Solicitor General of India for respondent No.1; and Mr. J.V.Praserd, learned Standing Counsel for Income Tax representing respondents No.2 and 3. 2. By filinq this pelition under Article 226 of the Constitution of India, pcritioner has pray.ed for the follou,ing reliel For the reasons stated in the accompanying affrdavit, it is thereforr. prayed that the Hon'b)e High court ma)' be plcased t() rsslle a writ, ordcr or dircction more parti :ularlv one ut tlta. llature of r,r,rit of mandamus declaring the action ol rhe. respondcnt No.3 in not disposir.tg of the rcprest n t iitr()n towards the income tiux refunds ol late husbiui.l of thc petitioner for the assessment year )O21-2022 r,r41o was thc solc proprietor of the trl/s Shifldi Sai Transport Moulali, Circle No. I 7 (Malkajgiri), I lvcit:rabad- North Zone as illegat, arbitrary, violative of principles o[ natural justice and also against Articles i4, l9 and 21 of Constitution of India and consequently direct rhe responclents No.2 alrd 3 to makc the paymenr of Rs I ,14,190 to the petitioner Bank account number No. 1460 i55O00033750 maintamed with the respondent No.4 linked up with the PAN card No - RCEPP3301C of the petitioner and at her latc husband Saikumar pAN card No.ACUPP647lA, tbe amounr due in respect of iate husband o[ the petitioncr for the assessmcnt ye.ar 2O2),- 2O22 and, pass such other order or orders as this Hon'ble High Court may fleel deem fit and proper in the circumstances of the case in the interest oflustice. 3. Case of the petitioner is that he r husband p. Sai Kumar was the sole proprietor of M/s. Shiridi Sai Transport, Moulali and an assessee under the Income Tax Act, 1961. He had maintarned his bank account with respondent No.4 wherein petitioner is also having her bank account. Her husband's PAN card number was ACUPP6471A. On the death of her husband on 15.O3.2O2O, petitioner being the surviving legal heir, the t amount in the bank account standing in the name of her I husbancl 'as transfc'rrecl to the bank .rccoLutt of the petrtioner nlaintained u itlt respondent No.4 4 For the assessrnent year 2O2l_2022, petitioner claimed inc ome tarx rt:firnd of Rs. I ,14,1g0.00. Desirite submission of representation dated OS.Og.2022. the refund u'as not macle. 5. Aggrieved, the present writ petition has been filed. 6. On 28.04.2023, u,e had directed learned counsel representing respondents No.2 and 3 to obtain instruction as to why re\"und ol Rs. I . I.l,1gO.0O has not been made to the petitioner for the assessment year 2O2l_2O22. 7 . Today, Ivlr. J.V. Prasaci, learned Standing Counsel has placed before the court ri,ritten instructions rcceived by him dated 19 06.2023 from the Income Tax Officer, Ward_ 15(1), Hyderzrbad. The instr.uctions read as under: 2. Ttre assesscc Iras hltd representation letter on OS / 09 i20').2 regarding rciund of her husband Lare p Sai Kurrrar, after thc r c.ceipt of the application all =- F..:iI a submissions were vcrified. Ancl as per assessee re(lu€:it the Iegat heir details arrd banl': acc(,u Ill rlc'.ails prrovrded by her have been updatt--d .ucl riotnin;t'-'i lor t-cf-rnd in IT'BA portal. The rcfund rvas kcpt on hold b-t' CPC, [3a:rgalore for A.Y 2027-22 drlc l() closure ,tI her husband Late P. Sar Kumar bank account, a tit:ket was rarsed in ITBA help dt:sk for non r'ssuancr,'ol rcfund l-or A.v 202t-22. The ITBA help desk in its solutir,ir as per CPC portal for the PAN and A.Y rcfund o[ Rs. 1.14.190/- was pard to ta;i payer as per CPC. Houtver ou enqttirv u'ith refund banker, it came to knor,,,' that rclund is r)ot yet released to the assessee legal heir Smt. P. Susheela. Subsequently the assessee u,as asht'd to lirg into her e-hling portal and raise a fresh request to rc tssue of refund. The assessee has lopged in hei e lLling pDrtal on 19.06.2023 and submitted to re issue of rcfund for A.Y 2O2l-22 and it is showing as pending for acceptance by CPC. 8. From the above, we find that there ls now no hindrance to release of the refund arnount to the petitioner In any view of the matter, the refund amount is to be credited into the bank account of the petitioner maintained with respondent No.4. I 9. We ar:cordingl-r' clirc.ct respondents No.2 and 3 to credit the aioresaicl refur-rd amount into the bank account of the petrtloner rnair-trained with respondent No.4. T.he same shall t>e donc, u-ithin a period of fifteen days from the date ol recei:t of a copy of this order. 10. Writ pe tition is accr>rdingly atlowed l To, 1. 2. J. 4. 5. b. 7. Misce[]irneous applications pending, if any, shail stand closed. Hou,ever, there shall be no order as to costs. SD/- P. PADMANABHA REDDY ASSISTAryAREGISTRAR //rRUE coPY// sec Bru oFFtcER The Principal Secretary, Central Board of Direct Taxes (C-BDT) Union Of lil;, D;;;'r;\"\"t of Revenue, Ivlinistry of.Finance,.New Delhi ti\".\"io.-n\".ii\"\"erOf Income Tax Central Procej;sing Unit' 1st Floor' p;;i# Aloh;-No +Alf +812,-Be ritenaagrahara Begr.ir, Hosu r Rd, Uttarahalli Hobli,Eeneialuru, Karnataka 560 1 00' i;;6;;t.i\"ner of lncome Tax Section 15 (1 ), Masab t91f ' Hvderabad iii; il;;;;;r, The Karur Vvsva Bank, 13-45, Malkajsiri Rd' Yadav Nasar' lvlalkaioiri. \"Secunderabad, Telangana 500047 ii;;'dd i; sCip. [ALtttn KAM]-ESH, Advocate [oPUg1-. . -- il;6c io 5ni L.tr PRASAD, sc FoR INCoME TAXIoPUCI one cc to sRl GADI pnnvEE\"r.r\"(urvinn'tov. s-oltdltoR GENERAL oF rNDrA)[OPUC] Two CD CoPies 8. BN GJP er-''- HIGH COURT DATED:0710712023 ORDER WP.No.12726 of 2023 ALLOWING THE WRIT PETITION WITHOUT COSTS 6e STAI E oA 1 J 7. o -L .A a J 9' 1s l t Nn I -o D,;5 r'c 1' D o "