Karnataka High Court
M/S Lakshminarayana Setty And Sons vs The Income Tax Officer on 25 July, 2012
Author: H.G.Ramesh
Bench: H.G.Ramesh
W.P No.8530 OF 2012
-1-
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 25TH DAY OF JULY 2012
BEFORE
THE HON'BLE MR. JUSTICE H.G.RAMESH
WRIT PETITION No.8530 OF 2012 (T-IT)
BETWEEN:
M/S. LAKSHMINARAYANA SETTY AND SONS
REPRESENTED BY ITS
PARTNER R. RAVISHANKAR
S/O LATE B.L.RADHAKRISHNA
AGED ABOUT 51 YEARS
NO.247, 3RD MAIN ROAD
CHAMARAJPET
BANGALORE - 560018. ... PETITIONER
(BY SRI R.RAMAMURTHY, ADVOCATE FOR
M/S VASAN ASSOCIATES, ADVOCATES)
AND:
THE INCOME TAX OFFICER
WARD-3(2)
UNITY BUILDING ANNEXURE
MISSION ROAD
BANGALORE. ...RESPONDENT
(BY SRI M.V.SESHACHALA, ADVOCATE)
WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO DIRECT THE
RESPONDENT TO CONSIDER THE PAYMENT OF ADVANCE TAX
MADE ON 15.09.2008 VIDE ANNEXURE A FOR THE
ASSESSMENT YEAR 2009-10 AND DIRECT TO ISSUE REFUND
OF THE SAME TOGETHER INTERESTS THEREON.
WP COMING ON FOR PRELIMINARY HEARING IN 'B'
GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
W.P No.8530 OF 2012
- 2-
ORDER
H.G.RAMESH, J. (Oral):
Learned counsel appearing for the petitioner submits that the LRs of Balakrishna Setty may be permitted to apply for refund of Rs.1,00,000/- (One Lakh) paid by mistake to the respondent on 15.09.2008 as advance tax.
2. Learned counsel for the respondent fairly submits that liberty as sought for may be granted to the petitioner and on an application by the LRs of Balakrishna Setty, the claim for refund will be considered in accordance with law.
3. However, if the application is barred by limitation, the concerned officer shall consider the same in accordance with law by condoning the delay in the interest of justice.
Petition disposed of.
Sd/-
JUDGE GH