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

WP/16792/2013HC KarnatakaKAHC01019219201316 April 2013Bench: RAM MOHAN REDDY2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions based on a submission made by the learned counsel for the respondent Income Tax Department. The department assured the court that the petitioner's application dated August 7, 2012, for rectification would be considered and an order would be passed within an extended period of 45 days from the date of the court's order. Consequently, the High Court found that nothing further survived for consideration in the petitions. The operative direction was to dispose of the petitions with the undertaking from the revenue.

What were the facts?

The petitioner, Vodafone Cellular Limited, filed writ petitions before the High Court of Karnataka seeking a direction to the respondent Income Tax authorities (Deputy/Joint Commissioner, Additional Commissioner, and Commissioner of Income Tax) to consider their application dated August 7, 2012, for refund and interest. This application pertained to the assessment years 2009-10 and 2010-11. The writ petitions were filed under Articles 226 & 227 of the Constitution of India. The core of the matter was the pending consideration of the petitioner's claim for refund and interest by the revenue authorities.

What were the issues?

1. Whether the High Court should direct the respondent Income Tax authorities to consider the petitioner's application for refund and interest for assessment years 2009-10 and 2010-11. (Question of procedural direction). Assessee's Contention: The petitioner sought a direction for the authorities to consider their application dated August 7, 2012, for refund and interest. Revenue's Contention: The learned counsel for the respondent Income Tax Department submitted that the application dated August 7, 2012, for rectification would be considered and orders passed if extended 45 days from the date of the order. No specific provision of the Income Tax Act was directly argued upon, but the issue revolved around the timely consideration of a claim under the Act.

AI-generated summary — verify with the full judgment below

W.P.16792-793/13 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 NOS. 16792-793 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.16792-793/13 2

QUEENS ROAD

BANGALORE – 560 001. … RESPONDENTS

(BY SRI. E T SANMATHI, ADVOCATE)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT THE R1 TO CONSIDER THE CASE OF THE PETITIONER FOR REFUND AND INTEREST AS CLAIMED IN THEIR RETURN OF INCOME FOR THE ASSESMENT YEARS 2009-10 AND 2010-11 AND AS PER THEIR APPLICATION DT. 7.8.2012 VIDE ANN-E; AND ETC.

THESE WRIT PETITIONS ARE 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. 7.8.2012 Annexure-E for rectification would be considered and orders passed if extended 45 days from today, nothing further survives for consideration in these petitions and are, accordingly disposed of.

Sd/-

JUDGE

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