GHAZIABAD DEVELOPMENT AUTHORITY vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX EXEMPTION AND 2 OTHERS

WTAX/2938/2025HC AllahabadUPHC01311002202513 July 20251 pages
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What did the High Court hold?

The Tribunal, in light of the submissions made by the respondents, directed the concerned respondent to ensure that the refunds are received by the petitioner within a period of eight weeks from the date of the order. All efforts were to be made by the respondent concerned to ensure this compliance in accordance with law. The writ petition was disposed of with these directions. No specific finding on the entitlement to the refund was recorded, as the issue was resolved based on the respondent's submission regarding processing and expected disbursement.

What were the facts?

The petitioner, Ghaziabad Development Authority, filed a writ petition before the Allahabad High Court concerning refunds due to it from the Income Tax Authority. The respondents, represented by their counsel, submitted that instructions had been received indicating that the refund had been processed and forwarded by the Deputy Commissioner of Income Tax, Exemption Circle, Ghaziabad, to the Central Processing Centre in Bangalore. It was further stated that the petitioner would receive these refunds within eight weeks from the date of the order.

What were the issues?

1. Whether the petitioner is entitled to receive the due/payable refunds from the Income Tax Authority. (Question of fact and law) Assessee's Contention: The petitioner filed the writ petition seeking the release of refunds. The judgment does not record specific arguments made by the petitioner beyond filing the petition. Revenue's Contention: The respondents submitted that the refund has been processed and forwarded to the Central Processing Centre and would be received by the petitioner within eight weeks.

AI-generated summary — verify with the full judgment below

Neutral Citation No. - 2025:AHC:112250-DB Court No. - 3 Case :- WRIT TAX No. - 2938 of 2025 Petitioner :- Ghaziabad Development Authority Respondent :- Principal Chief Commissioner Of Income Tax Exemption And 2 Others Counsel for Petitioner :- Ashish Bansal,Rama Goel Bansal Counsel for Respondent :- Ashish Agrawal,Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.

1.

Heard learned counsel appearing on behalf of the parties.

2.

The present writ petition is with regard to refunds that are due/payable to the petitioner from the Income Tax Authority. Learned counsel appearing on behalf of the respondents has submitted that he has received instructions that the refund has been processed and Deputy Commissioner of Income Tax, Exemption Circle, Ghaziabad has forwarded the refund to the Central Processing Centre at Bangalore. He further submits that these refunds would be received by the petitioner within a period of 8 weeks from the date.

3.

In light of the above submissions, the respondent concerned is directed to ensure that the refunds are received by the petitioner within a period of 8 weeks from the date.

4.

All efforts should be made b

The order continues below.

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