VODAFONE CELLULAR LIMITED vs. DEPUTY/JOINT COMMISSIONER OF INCOME TAX

WP/16791/2013HC KarnatakaKAHC01021849201316 April 2013Bench: RAM MOHAN REDDY2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition based on a submission made by the learned counsel for the respondent-Income Tax Department. The Department stated that the rectification application filed by the petitioner on April 9, 2012, would be considered, and orders would be passed within an extended period of 45 days from the date of the court's order. Consequently, the Court found that nothing further survived for consideration in the writ petition and accordingly disposed of the same. The specific merits of the rectification application or the claim for refunds were not adjudicated upon by the Court.

What were the facts?

The petitioner, Vodafone Cellular Limited, formerly known as Vodafone Essar Cellular Limited, filed a writ petition before the High Court of Karnataka, Bangalore. The petition was directed against the Deputy/Joint Commissioner of Income Tax, Circle – 12(5), Additional Commissioner of Income Tax, Range – 12, and Commissioner of Income Tax – III. The petitioner sought a direction to the respondent authorities to consider their rectification application dated April 9, 2012, and consequently, to consider their claim for the grant of refunds along with interest. The writ petition was filed under Articles 226 & 227 of the Constitution of India.

What were the issues?

1. Whether the respondents are bound to consider the rectification application dated April 9, 2012, filed by the petitioner? (Question of law) Contentions: Assessee (Vodafone Cellular Limited): The petitioner contended that the respondent authorities should be directed to consider their rectification application dated April 9, 2012, and consequently, process their claim for refunds along with interest. The petitioner sought a judicial directive to compel the tax authorities to act on their pending application. Revenue (Income Tax Department): The learned counsel for the respondent-Income Tax Department submitted that the application dated April 9, 2012, for rectification would be considered and orders would be passed within 45 days from the date of the order.

AI-generated summary — verify with the full judgment below

W.P.16791/13 1 IN THE HIGH COURT OF KARNATAKA, BANGALORE

DATED THIS THE 16TH DAY OF APRIL, 2013

BEFORE

THE HON'BLE MR.JUSTICE RAM MOHAN REDDY

WRIT PETITION NO. 16791 OF 2013 (T-IT)

BETWEEN:

VODAFONE CELLULAR LIMITED (FORMERLY KNOWN AS M/S. VODAFONE ESSAR CELLULAR LIMITED) MARUTHI INFOTECH CENTRE No.11/1, 12/1, KORAMANGALA AMARJYOTI LAYOUT BANGALORE – 560 071 REP.BY RAJESH SHANKAR LEGAL HEAD … PETITIONER

(BY SRI. M V SESHACHALA, ADVOCATE)

AND :

1 DEPUTY/JOINT COMMISSIONER OF

INCOME TAX, CIRCLE – 12(5)

RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD

BANGALORE - 560 001.

2 ADDITIONAL COMMISSIONER OF INCOME TAX RANGE – 12

RASHTROTHANA BHAVAN

NRUPATHUNGA ROAD

BANGALORE - 560 001.

3 COMMISSIONER OF INCOME TAX – III

C R BUILDING

W.P.16791/13 2

QUEENS ROAD

BANGALORE – 560 001. … RESPONDENTS

(BY SRI. E T SANMATHI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT THE R1 TO CONSIDER THE RECTIFICATION APPLICATION DT. 9.4.2012 VIDE ANN-D AND CONSEQUENTLY TO CONSIDER THE CLAIM OF THE PETITIONER’S FOR GRANT OF REFUNDS ALONG WITH INTEREST; AND ETC.

THIS WRIT PETITION COMING ON FOR PRL.HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Recording the submission of Sri.E.I.Sanmathi, learned counsel for the respondent-Income Tax Department that the application dt. 9.4.2012 Annexure-D for rectification would be considered and orders passed if extended 45 days from today, nothing further survives for consideration in this petition and is, accordingly disposed of.

Sd/-

JUDGE

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