Calcutta High Court
The Kanehialall Lohia Trust vs The Chief Commissioner Of Income Tax ... on 5 May, 2016
Author: Sanjib Banerjee
Bench: Sanjib Banerjee
O-31
WP No.342 of 2015
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
THE KANEHIALALL LOHIA TRUST
Versus
THE CHIEF COMMISSIONER OF INCOME TAX (EXEMPTION) -II & ORS.
BEFORE:
The Hon'ble JUSTICE SANJIB BANERJEE
Date : 5th May, 2016.
Appearance:
Mr.Gautam Chakraborty, Adv.
Mr. Purnendu Das, Adv.
Mr. D. Chowdhury, Adv.
The Court : The petitioning assessee claims that refunds due on account of income tax and wealth tax for a substantial period have not been paid by the department despite requests.
In the affidavit filed by the department, it has said that since the records pertain to the years 1958-59 to 1976-77 and even thereafter, some of the older records are not available and there are no means to verify the petitioner's claims in respect of the individual years.
The ITO (Exemption) exericising jurisdiction issued a letter dated January 6, 2016 requiring the petitioner to furnish certain particulars, in addition to the indemnity bonds to be furnished for the refund that may be made to the petitioner. According to the petitioner, it is difficult to get certified statements from banks pertaining to transactions dating back to 20 or 30 years. This petition was filed in March, 2015. If the laws of limitation were to apply as between a creditor and a debtor, a substantial part of the claim would not fall for consideration.
In such circumstances, it would not be harsh or oppressive, particularly considering that the petitioner may be an affluent trust, that the petitioner should be required to furnish the particulars as sought by the letter of January 6, 2016 to receive the refunds upon the concerned officer being satisfied as to the petitioner's entitlement in such regard.
Since it may be difficult for the petitioner to obtain all the records sought, the petitioner is afforded the entirety of this calendar year to furnish the documents as sought and as long as the relevant documents demonstrate the petitioner's entitlement and the concerned officer is satisfied therewith, the refunds will be made to the petitioner. However, to the extent appropriate documents are not furnished by the petitioner in course of this calendar year, the department will be under no further obligation to make the refunds claimed by the petitioner.
WP No.342 of 2015 is disposed of without any order as to costs. Urgent certified website copies of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.
(SANJIB BANERJEE, J.) bp.