HUHTAMAKI IINDIA LIMITED vs. ASSISSANT COMMISSIONER OF INCOME TAX CIRCLE 14 1 1 MUMBAI

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WP/16637/2024HC BombayHCBM01051605202422 November 2024Bench: HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE JUSTICE ADVAIT M. SETHNA1 pages
AI SummaryDismissed

What did the High Court hold?

The Bombay High Court accepted the statement made by the learned counsel for the Revenue. The Revenue undertook to process and pay the interest amount due to the petitioner, calculated up to the date of payment, within six weeks from the date of the order. Consequently, the Court found no further adjudication of the petition to be necessary. The petition was accordingly dismissed. However, the Court explicitly kept open all contentions of the petitioner in the event that such payments are not received within the stipulated timeframe. The operative direction was the dismissal of the petition based on the Revenue's statement, with a liberty to the petitioner to revive their claims if the payment is not made.

What were the facts?

The petitioner, Huhtamaki India Limited, filed a writ petition before the Bombay High Court against the Assistant Commissioner of Income-tax, Central Circle – 14(1)(1) & Ors. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the matter reached the High Court in its appellate jurisdiction. The core of the dispute appears to revolve around the payment of interest due to the petitioner. The Revenue, through its counsel, made a statement regarding the processing and payment of this interest.

What were the issues?

1. Whether the Revenue is liable to pay interest to the petitioner up to the date of payment, as per law? (Question of law) Assessee's Contention: The petitioner sought a direction for the payment of interest. While specific arguments are not detailed, the filing of the writ petition implies a grievance regarding the non-payment or delayed payment of interest. Revenue's Contention: The Revenue, through its counsel, stated that the interest amount up to the date of payment, in accordance with law, is being processed and will be paid within six weeks. This statement indicates an acknowledgment of the liability and a commitment to discharge it.

AI-generated summary — verify with the full judgment below

902-WP-16637-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 16637 OF 2024 Huhtamaki India Limited ...Petitioner Versus Assistant Commissioner of Income-tax Central Circle – 14(1)(1) & Ors. ...Respondents __________ Mr. Nishant Thakkar a/w Ms. Jasmin Amalsadvala i/b. Lumiere Law Partners, for the Petitioner. Mr. Akhileshwar Sharma, for the Respondents. __________

CORAM : G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

DATE : 22 NOVEMBER 2024 P.C.: 1.

Mr. Sharma, learned counsel for the Revenue, on instructions, makes a statement that the interest amount upto to the date of payment, in accordance with law as payable to the petitioner, is being processed and the same shall be paid to the petitioner within six weeks from today. Statement of Mr. Sharma is accepted. 2.

In this view of the matter, further adjudication of the petition is not called for. It is accordingly dismissed. However, keeping open all contentions of the petitioner in the event such payments are not received. 3.

Petition stands disposed of. No costs. [ADVAIT M. SETHNA, J.] [G. S. KULKARNI, J.] Pallavi Wargaonkar, PS Page 1 of 1 PALLAVI MAHENDRA WARGAONKAR Digitally signed by PALLAVI MAHENDRA WARGAONKAR Date: 2024.11.27 10:23:34 +0530

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