Bombay High Court
Tata Projects Limited vs Deputy Commissioner Of Income Tax ... on 7 June, 2022
Bench: Nitin Jamdar, N.R. Borkar
7-WP-1578-2022.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1578 OF 2022
Tata Projects Limited ... Petitioner
Versus
Deputy Commissioner of Income Tax National
Faceless Assessment Centre 1(1)(2) and others ... Respondents
.........
Mr. J.D. Mistri, Senior Advocate alongwith Mr. Hiten Chande
instructed by Lumiere Law Partners for the Petitioner.
Mr. Suresh Kumar for the Respondents.
.........
CORAM : NITIN JAMDAR AND
N.R. BORKAR, JJ.
DATED : 7 JUNE 2022 P.C. :-
This Writ Petition is filed by the Petitioner in respect of refund due to the Petitioner to the tune of Rs.649216453.
2. After the Petition was filed, Respondent processed the refund and returned the amount to the Petitioner as claimed. According to the Petitioner, there was a short fall while calculating the exact amount of refund, which we are informed has been rectified by the orders dated 9 May 2022 (erroneously recorded as 9 May 2020). These orders have been shown to us by the Learned Senior Advocate for the Petitioner. The Orders refer to Rs.6824918 for the assessment Kanchan P Dhuri 1 / 3 7-WP-1578-2022.odt year 2009-2010 and Rs.14754919 for the assessment year 2020-2021.
3. The Learned Senior Advocate for the Petitioner states that as regards the amount of Rs.6824918 for the Assessment Year 2009- 2010 that amount has been given to the Petitioner, however, the amount of Rs.14754919 in respect of the Assessment Year 2020-2021 is not yet given to the Petitioner.
4. Considering that during the pendency of the Petition, Respondents have processed refund and have tendered the amount, we expect that the remaining amount of Rs.14754919 will also be handed over to the Petitioner shortly and for that purpose, it is not necessary to keep the Writ Petition pending.
5. As regards the explanation for delay called for by this Court, Affidavit has been filed by Mr. Rahul Karna, Principal Commissioner of Income Tax - 6 on 8 May 2022. We have perused the Affidavit. The deponent has given details as to circumstances in which the delay has occurred. He stated that there was a software failure and other administrative issues which led to the delay. Though the explanation given in the Affidavit cannot be considered as entirely satisfactory, considering the fact that refund has been processed during the pendency of the Petition, even the subsequent amount has been furnished and only small part remains, which as stated above we Kanchan P Dhuri 2 / 3 7-WP-1578-2022.odt expect that it should be released to the Petitioner shortly, we are not inclined to proceed further to take any deterrent action against the Respondent on this issue.
6. With these observations, the Writ Petition is disposed of.
7. It is made clear that if the amount of Rs.14754919 is not furnished to the Petitioner within a reasonable time, liberty to the Petitioner to revive this Petition for that purpose, and then the Court may consider taking a deterrent action against the Respondents.
( N.R. BORKAR, J. ) ( NITIN JAMDAR, J. ) Digitally signed by KANCHAN KANCHAN PRASHANT PRASHANT DHURI DHURI Date: 2022.06.08 16:59:24 +0530 Kanchan P Dhuri 3 / 3