Karnataka High Court
Onmobile Global Limited vs Assistant Commissioner Of Income Tax on 14 March, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:10636
WP No. 26858 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF MARCH, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 26858 OF 2023 (T-IT)
BETWEEN:
ONMOBILE GLOBAL LIMITED
TOWER 1, 94/1C,
AND 94/2, VEERASANDRA,
ATTIBELE HOBLI, ANEKAL TALUK,
BANGALORE-560 100
A COMPANY REGISTERED
UNDER THE PROVISIONS OF COMPANIES ACT, 1956,
REPRESENTED HEREIN BY
ITS MANAGING DIRECTOR,
MR. SANJAY BAWEJA.
...PETITIONER
(BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR
SMT. TANMAYEE RAJKUMAR.,ADVOCATE)
AND:
1. ASSISTANT COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE -1(2),
Digitally signed by CENTRAL REVENUE BUILDING,
LEELAVATHI S R
Location: HIGH QUEENS ROAD,
COURT OF BANGALORE-560 001.
KARNATAKA
2. THE PRINCIPAL COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE,
CENTRAL REVENUE BUILDING,
QUEENS ROAD,
BANGALORE-560 001.
3. CENTRALIZED PROCESSING CENTER
REPRESENTED HEREIN BY THE
ASSISTANT DIRECTOR OF INCOME TAX, CPC,
BENGALURU-560 500.
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NC: 2024:KHC:10636
WP No. 26858 of 2023
4. DIRECTOR GENERAL OF INCOME TAX (SYSTEMS)
ARA CENTRE, GROUND FLOOR, E-2,
JHANDEWALAN EXTENSION,
NEW DELHI-110 055.
...RESPONDENTS
(BY SRI.M. DILIP.,ADVOCATE)
THIS W.P IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DIRECTING THE
RESPONDENTS TO FORTHWITH GRANT THE REMAINING CREDIT
OF TAXES DEDUCTED AT SOURCE OF RS. 4,05,67,028/- AND
CONSEQUENTIAL REFUND OF RS. 2,47,70,758/- ALONG WITH
INTEREST UNDER SECTION 244A OF THE ACT ILL DATE OF
GRANT OF REFUND, FOR THE ASSESSMENT YEAR 2017-18.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE
COURT MADE THE FOLLOWING:
ORDER
In this petition, petitioner seeks the following reliefs -
"The Petitioner, therefore, most respectfully prays that this Hon'ble Court be pleased to issue a writ, order or direction:
i. Directing the Respondents to forthwith grant the remaining credit of taxes deducted at source of Rs.4,05,67,028/- and consequently refund of Rs.2,47,70,758/- along with interest under section 244A of the Act till date of grant of refund, for the assessment year 2017-18; and ii. 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."-3-
NC: 2024:KHC:10636 WP No. 26858 of 2023
2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Learned Senior counsel for the petitioner has filed a memo enclosing a copy of the order dated 09.01.2024 passed under Section 154 of Income Tax Act, 1961. Memo and Order are placed on record.
4. On instructions, learned counsel for the respondents submits that the respondents would release / disburse the refund payable to the petitioner in terms of Order dated 09.01.2024 after due verification, on or before 30.04.2024.
5. Submission is placed on record.
6. In view of the aforesaid facts and circumstances and the submission made by learned counsel for respondent No.1, I deem it just and appropriate to dispose off this petition directing the concerned respondent to release / disburse the refund payable in favour of the petitioner in terms of order dated 09.01.2024, on or before 30.04.2024 along with applicable interest in accordance with law.
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NC: 2024:KHC:10636 WP No. 26858 of 2023
7. Subject to the aforesaid directions, petition stands disposed of.
Sd/-
JUDGE DHA List No.: 1 Sl No.: 5