SHIVRAM BHIMAJI VEER vs. THE INCOME TAX OFFICER AND ANOTHER

WP/1764/2022HC BombayHCBM03003823202221 October 20262 pages

AI SummaryRemanded

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 writ petition was disposed of with these directions. No specific finding on the entitlement to the refund itself was made, but rather a procedural mechanism for its release was established based on the revenue's submission.

What were the facts?

The petitioner, Shivram Bhimaji Veer, filed a writ petition before the Bombay High Court, Aurangabad Bench, seeking directions against respondent no.3 (presumably a deductor) to refund a deducted amount of 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 deducted income tax and if so, within what timeframe? (Question of law and fact, concerning the right to refund and procedural timelines). Assessee's Contention: The petitioner seeks a direction for the refund of deducted income tax. No specific legal provisions or precedents were cited by the petitioner in the provided text. 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 deducted Income Tax would be refunded. No specific legal provisions or precedents were cited by the revenue.

AI-generated summary — verify with the full judgment below

1 wp 1764.2022.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 72 WRIT PETITION NO.1764 OF 2022 Shivram Bhimaji Veer 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 the deducted amount of income tax within stipulated time. 2. Learned AGP, on instructions, submits that, if the petitioner produces his Aadhar card and Pan-Card with respondent no.3, then the deducted 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:51151-DB

2 wp 1764.2022.odt point before respondent no.3. On such presentation by the petitioner, Respondent no.3 shall take necessary steps to refund the deducted amount of the 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/-

Recent GST High Court judgments

Search GST case law →