NAMDEO MARUTI NAWALE vs. THE INCOME TAX OFFICER AND ANOTHER

WP/1763/2022HC BombayHCBM03003311202221 October 20262 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court recorded the statement made by the learned AGP as an undertaking to the Court. The Court directed the petitioner to produce his Aadhar Card, PAN card, along with Form No. 16-A and relevant decisions of the High Court on the point before respondent no.3. Upon presentation of these documents, respondent no.3 was directed to take necessary steps to refund the deducted amount to the petitioner within a period of four weeks from the date of receipt of the documents. The Court did not delve into the merits of the tax deduction or the petitioner's entitlement beyond the procedural requirement of submitting necessary documents. The ratio decidendi is that procedural compliance, as undertaken by the revenue, can lead to the resolution of refund claims.

What were the facts?

The petitioner, Namdeo Maruti Nawale, filed a writ petition before the Bombay High Court, Aurangabad Bench, seeking directions against respondent no.3 (presumably a deductor of income tax) to refund an amount of Rs. 19,157/- deducted towards income tax within a stipulated time. The Income Tax Officer and another were also listed as respondents. The assessment year(s) are not specified. The procedural history involves the filing of the writ petition and the subsequent submissions made by the learned Additional Government Pleader (AGP) on behalf of the respondents.

What were the issues?

1. Whether the petitioner is entitled to a refund of Rs. 19,157/- deducted towards income tax, and if so, within what timeframe? (Question of law and fact, concerning tax refund provisions). Assessee's Contention: The petitioner seeks a direction for the refund of the deducted amount. The judgment does not explicitly record the petitioner's detailed arguments beyond the prayer for relief. Revenue's Contention: The learned AGP, on instructions, submitted that if the petitioner produces his Aadhar card and PAN card with respondent no.3, then the income tax would be refunded. The revenue relies on the production of these documents for processing the refund.

AI-generated summary — verify with the full judgment below

1 wp 1763.2022.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 71 WRIT PETITION NO.1763 OF 2022 Namdeo Maruti Nawale VERSUS The Income Tax Officer And Another ... Advocate for Petitioner : Mr. D.R. Jayabhar AGP for Respondent no.2 : Mr. B.B. Bhise Advocate for Respondents 1,3 : Ms. Kalpalata Patil Bharaswadkar ... CORAM : NITIN B. SURYAWANSHI & ABASAHEB D. SHINDE, JJ. Dated : October 21, 2026 PER COURT :- 1. By this petition, the petitioner seeks directions against respondent no.3 to refund an amount of Rs.19,157/- deducted towards the income tax within stipulated time. 2. Learned A.G.P., on instructions, submits that, if the petitioner produces his Aadhar card and Pan-Card with respondent no.3, then the Income Tax would be refunded to the petitioner. 3. We record the said statement as an undertaking to this Court. 4. The petitioner shall produce his Aadhar Card, Pan-card alongwith form no.16-A and decisions of this Court on this 2026:BHC-AUG:51147-DB

2 wp 1763.2022.odt point before respondent no.3. On such presentation by the petitioner, the Respondent no.3 shall take necessary steps to refund the deducted amount of petitioner within a period of Four (4) weeks’ from the date of receipt of the documents from petitioner to respondent no.3. 5. With the above directions, Writ Petition is disposed of. ( ABASAHEB D. SHINDE, J. ) ( NITIN B. SURYAWANSHI, J. ) ... aaa/-

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