M/S THE HIMALAYA DRUG COMPANY V. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(2)(1)

WP/8164/2021

AI Insights

The case involves M/s The Himalaya Drug Company, represented by Mrs. Jayashree Ullal, who filed a writ petition against the Deputy Commissioner of Income Tax, Circle-6(2)(1), Bengaluru. The petitioner sought a mandamus to direct the respondent to implement the ITAT's orders for several assessment years and to address a pending rectification application. The petitioner argued that despite the ITAT's orders, the respondent failed to act on them, leading to delayed refunds and interest payments. The respondent acknowledged the delay but requested reasonable time to comply with the court's directives.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 754287 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 16-12-2021
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Section 244A(1) of the Income Tax Act, Section 244A(1A) of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JEEVAN NEERALGI
• Assessee Lawyers: CHYTHANYA; SHARATH
• Keywords: Income tax appellate tribunal; Interest on Refund; Mandamus; Rectification Application; Refund
• Section: 244A(1A); 244A(1)

Judgement Text

"1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.8164 OF 2021 (T-IT) BETWEEN: M/S THE HIMALAYA DRUG COMPANY MAKALI BENGALURU-562162 REP. BY MRS. JAYASHREE ULLAL CHIEF FINANCIAL OFFICER AND PARTNER REPRESENTATIVE D/O DAYANAND ULLAL AGED ABOUT 47 YEARS ...PETITIONER (BY SRI. CHYTHANYA.K.K, SR. COUNSEL A/W SRI. SHARATH.S, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), 3RD FLOOR, BMTC BUILDING 80 FT ROAD, KORAMANGALA VI BLOCK BENGALURU-560095 … RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT TO PASS ORDERS GIVING EFFECT TO THE ORDERS OF THE INCOME TAX APPELLATE TRIBUNAL BENGALURU FOR THE AYS 2009- 10, 2010-11, 2012-13, 2013-14, 214-15., 2015-16 2 ENCLOSED IN ANNEXURES-B1-B6 RESPECTIVELY AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER 1. In this petition, the petitioner has sought for the following reliefs: a. Issue as for as the Petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to pass orders giving effect to the orders of the Income Tax Appellate Tribunal, Bengaluru for the AYs 2009-10, 2010-11, 2012-13, 2013- 14, 2014-15 & 2015-16. enclosed in Annexures B1 to B6 respectively; b. Issue as far as the Petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to consider the rectification application dated 06.08.2015 enclosed in Annexure-D and rectify his order dated 19.02.2015 for the AY 2004-05 dated 13.06.2014 enclosed in Annexure C2; c. Issue as far as the Petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant refund of the sums indicated in paragraph 39.4 of this Writ Petition for the AYs 2010-11 to 2015-16; d. Issue as far as the Petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant interest on refund as stipulated under sections 244A(1) for the AYs 2004-05, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16; e. Issue as far as the Petitioner is concerned an appropriate writ or order in the nature of Mandamus or otherwise, directing the Respondent to grant interest on refund as stipulated under sections 244A(1A) for the AYs 2010-11 & 2011-12. And f. Grant such other reliefs as this Honorable High Court may think fit including the costs of this writ petition. 3 2. Heard the learned counsel for the petitioner and the learned counsel for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the documents produced by the petitioner, learned Senior counsel for the petitioner invites my attention to the orders at Annexures-B1 to B6 passed by the Income Tax Appellate Tribunal (for short, 'Tribunal') in order to point out that despite a lapse of almost one and half years to two years from the date of passing the orders by the Tribunal, the respondent has not taken any steps either to implement or to give effect to the said orders thereby directing refund in favour of the petitioner. It is further contended that in addition to directing the respondent to comply with and to give effect to and implement the aforesaid orders passed by the Tribunal, the respondent may also be directed to grant refund in terms of the said orders together with interest as provided under Section 244A (1) and 244A(1A) in accordance with law. 4 4. Secondly, the learned Senior counsel also invites my attention to the rectification application at Annexure-D dated 06.08.2015 in order to contend that despite lapse of more than six years, the respondent has neither considered the same nor passed appropriate orders on the said rectification application and consequently, the petitioner is before this Court by way of present petition. 5. Per contra, learned Counsel for the respondent submits that if reasonable time is granted, the respondent would give effect to and implement the aforesaid order passed by the ITAT as stated supra. It is also submitted that if reasonable time is granted for the purpose of considering the rectification application at Annexure-D dated 06.08.2015 referred to supra, the respondent would do so also in accordance with law. 6. The said submissions made by the learned Counsel for the respondent is placed on record. 7. In view of the aforesaid facts and circumstances and submissions made at the Bar, I deem it just and proper to dispose of this petition directing respondent to pass orders 5 giving effect to the orders of the Tribunal for the assessment years 2009-10, 2010-11, 2012-13, 2013-14, 2014-15 and 2015-16 vide Annexures-B1 to B6 respectively and by further directing the respondent to grant refund of the sums payable to the petitioner in terms of the aforesaid orders at Annexures- B1 to B6 together with interest payable in favour of the petitioner under Sections 244A1 and 244A(1A) as sought for at Prayers 'D' and 'E' to the petition in accordance with law and within a period of six weeks from today. 8. So also, the respondent is hereby directed to consider the rectification application at Annexure-D dated 06.08.2015 submitted by the petitioner and pass appropriate orders on the same in accordance with law within a period of six weeks from today. 9. Subject to the aforesaid directions, petition stands disposed of. Sd/- JUDGE Prs* "