M/S RAYS POWER INFRA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/11219/2023HC RajasthanRJHC02055389202306 October 2023Author: AUGUSTINE GEORGE MASIH,SAMEER JAIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the respondents to conclude the process for the refund of the amount within a period of three weeks from the date of the order. This decision was made in light of the fact that the matter had been pending for a long time and the refund process had been initiated earlier. The Court's reasoning was based on reducing the period initially stated by the respondents (four weeks) to three weeks, considering the delay. The operative direction was to expedite the refund process. The principle derived is that the High Court, exercising its writ jurisdiction, can direct the revenue to conclude refund processes within a reasonable and expedited timeframe when undue delays occur. No issue was expressly left undecided.

What were the facts?

The petitioner, M/s Rays Power Infra Private Limited, through its authorized signatory, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Deputy Commissioner of Income Tax, Central Circle-1, Jaipur, and the Deputy Commissioner of Income Tax, CPC, Bengaluru. The petition concerned a pending matter related to a refund. The Court noted that the matter had been pending for a long time and the process for refund had been initiated earlier. The learned counsel for the respondents stated that the refund process would be concluded within four weeks. The Court, considering the delay, reduced this period to three weeks.

What were the issues?

1. Whether the refund process initiated by the Income Tax Department should be concluded within a stipulated timeframe, considering the delay in its finalization? (Question of mixed law and fact, concerning the procedural fairness and timely execution of statutory obligations). Assessee's Contention: The assessee, through its writ petition, sought expeditious finalization of its refund process, implying a grievance over the delay. Revenue's Contention: The learned counsel for the respondents stated that the process initiated for the refund would be concluded within a period of four weeks from the date of the order. The revenue did not otherwise contest the need for a timely resolution.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2023:RJ-JP:27086-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11219/2023 M/s Rays Power Infra Private Limited, Having Its Address At D- 43, Janpath, Shyam Nagar, Jaipur, Rajasthan, India- 302019 Through Its Authorized Signatory Ashish Jain, Aged About 37 Years And Having His Address At 58, Arjun Nagar, Durgapura, Rajasthan, India - 302018. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Bhawani Singh Road, Jaipur, Rajasthan, India- 302015. 2. Deputy Commissioner Of Income Tax, Cpc, Bengaluru Having Its Address At 1St Floor, Prestige Alpha No 48/1 48/2, Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli, Bengaluru, Karnataka, India- 560100 ----Respondents For Petitioner(s) : Mr. Shankar Lal Poddar with Mr. Jagpravesh Singh For Respondent(s) : Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN

Order 06/10/2023 (ORAL)

1.

Learned counsel for the respondents states that the process which was initiated for the refund of the amount would be concluded within a period of four weeks from today.

2.

Keeping in view the fact that the matter is pending since long with the Court and the process for refund had been initiated way back, we reduced the period to three weeks. This we state in the

[2023:RJ-JP:27086-DB] (2 of 2) [CW-11219/2023] light of the Division Bench judgment of this Court in D.B. Civil Writ Petition No.11980/2021-Rejendra Kumar Vs. The Assistant Commissioner of Income Tax & Anr. decided on 25.05.2022. 3. The writ petition is accordingly disposed of. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/3

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