BEDMUTHA INDUSTRIES LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, NASHIK AND ORS

PDF · subscribers
WP/2515/2025HC BombayHCBM01000629202515 June 20262 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the parties had informed the Court that the order dated 15th June 2026, read with the order dated 27th July 2026, had been duly complied with. Given that the Writ Petition had already been disposed of by the earlier order directing the payment of interest under Section 244A, and compliance had now been reported, no further orders were deemed necessary. The Court acknowledged the compliance and closed the matter. The specific calculation of interest or the exact amount in dispute was not re-examined as the focus was on compliance with the prior directive.

What were the facts?

This matter concerns Writ Petition No. 2515 of 2025 filed by Bedmutha Industries Ltd. (the Petitioner) against the Assistant Commissioner of Income Tax, Nashik & Ors. (the Revenue). By an order dated 15th June 2026, the Bombay High Court directed the Revenue to calculate and pay interest to the Petitioner under Section 244A of the Income Tax Act, 1961. This interest was to be calculated on the refund amount for the period from 1st December 2019 to 31st March 2023. The Court had subsequently monitored compliance with this order. On 11th August 2026, the parties informed the Court that the order dated 15th June 2026, as further clarified by an order dated 27th July 2026, had been duly complied with.

What were the issues?

1. Whether the Revenue has complied with the Court's order dated 15th June 2026, as read with the order dated 27th July 2026, directing the calculation and payment of interest under Section 244A of the Income Tax Act, 1961, on the refund amount for the period 1st December 2019 to 31st March 2023. Assessee's Contention: The Petitioner, through its counsel, informed the Court that the order had been duly complied with. Revenue's Contention: The Revenue, through its counsel, also confirmed that the order had been duly complied with.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

2.

WP-2515-2025.doc Bedmutha vs. Assistant Commissioner of IT, Nashik & Ors. IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2515 OF 2025 Bedmutha Industries Ltd .. Petitioner

V/s. Assistant Commissioner of Income Tax Circle -1, Nashik & Ors. .. Respondents ______________________________________ Mr. Harsh Kapadia i/b Mr. Dharan Gandhi for Petitioner. Mr. A. K. Saxena for Respondents – Revenue. _______________________________________ CORAM : B. P. COLABAWALLA AND FARHAN P. DUBASH, JJ. DATE : 11th AUGUST 2026 P.C.: 1. By order dated 15th June 2026, the above Writ Petition was disposed of, whereby the Respondents were directed to calculate and pay to the Petitioner, interest on the amount of refund under Section 244A of the Income Tax Act, 1961 from 1st December 2019 upto 31st March 2023. The matter was thereafter kept on board for reporting compliance from time to time. 2. Today, when the matter is called out, we are informed by the parties that our order dated 15th June 2026 read with the order dated 27th July 2026 has been duly complied with. Page 1 of 2 ------------------------------------- Order dated 11th August 2026 SHUBHAM SHESHRAO GADHAVEPATIL Digitally signed by SHUBHAM SHESHRAO GADHAVEPATIL Date: 2026.08.12 13:10:37 +0530

2.

WP-2515-2025.doc Bedmutha vs. Assistant Commissioner of IT, Nashik & Ors. 3. In these circumstances and considering that the Writ Petition was already disposed of, no further orders are now necessary. 4. This order will be digitally signed by the Private Secretary / Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. ( FARHAN P. DUBASH, J. ) ( B. P. COLABAWALLA, J.) Shubham Gadhavepatil Page 2 of 2 ------------------------------------- Order dated 11th August 2026

More judgments on Section 244A

All 1,186 judgments and leading authorities on Section 244A →

Recent GST High Court judgments

Search GST case law →