SURENDRA MOHAN MATHUR S/O LATE DIL MOHAN MATHUR vs. INCOME TAX OFFICER

CW/1110/2025HC RajasthanRJHC02005093202517 February 2025Author: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without commenting on the merits of the case, disposed of the writ petition. It directed the respondent No. 2, the Principal Commissioner of Income-Tax, Jaipur-2, to consider the petitioner's representation dated November 25, 2024, in accordance with the law. The court mandated that this consideration should be done expeditiously, not later than three months from the date of receipt of a certified copy of the order. Furthermore, if the petitioner is found to be entitled to the refund, the same shall be issued within two weeks of such determination. The ratio decidendi is that administrative authorities must act expeditiously on representations concerning tax refunds, especially when linked to schemes like Vivad se Vishwas, and the court will direct them to do so within a stipulated timeframe.

What were the facts?

The petitioner, Surendra Mohan Mathur, filed a writ petition seeking a direction to the Income Tax Officer and Principal Commissioner of Income Tax to issue a refund of Rs. 2,05,865/- for Assessment Year 2015-2016. An assessment order dated December 6, 2017, had created a demand of Rs. 5,26,000/-. The petitioner appealed this order and deposited Rs. 2,05,865/-. Subsequently, the petitioner applied under the Vivad se Vishwas Scheme, 2020, and the case was settled, with Form No. 5 being issued. The present petition's grievance is that despite a representation filed on November 25, 2024, the refund has not been granted.

What were the issues?

1. Whether the petitioner is entitled to a refund of Rs. 2,05,865/- for Assessment Year 2015-2016, considering the settlement under the Vivad se Vishwas Scheme, 2020, and the prior deposit made during the pendency of an appeal. Assessee's Contention: The petitioner argues that after settling the case under the Vivad se Vishwas Scheme and having deposited Rs. 2,05,865/-, they are entitled to the refund of this amount. They have made a representation to the authorities seeking this refund, but it has not been processed. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the refund claim or the applicability of the Vivad se Vishwas Scheme in this context.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JP:6842-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1110/2025 Surendra Mohan Mathur S/o Late Dil Mohan Mathur, Aged About 67 Years, Resident Of D -176, Nirman Nagar, Jaipur Rajasthan (PAN: ADDPM4481B) ----Petitioner Versus 1. Income Tax Officer, Ward -6(4) Income- Tax Department, Jaipur, Revenue Building, Statue Circle, C-Scheme, Jaipur Rajasthan. 2. Principal Commissioner Of Income -Tax, Jaipur-2 Jaipur, New Building, Statue Circle, C-Scheme, Jaipur Rajasthan. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat through VC For Respondent(s) : Ms. Jaya P. Pathak for Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR

Order 17/02/2025

This petition is filed seeking direction to the respondents to issue refund of Rs.2,05,865/- due to the Assessment Year 2015- 2016. 2. Brief facts are that vide assessment order dated 06.12.2017, a demand of Rs.5,26,000/- was created. The aggrieved petitioner preferred an appeal and also deposited Rs.2,05,865/-. During pendency of the appeal, the petitioner applied under the Vivad Se Vishwas Scheme, 2020 and the case was settled, Form No.5 issued.

The grievance raised in the present petition is that inspite of filing of representation dated 25.11.2024, no refund has been granted till date.

[2025:RJ-JP:6842-DB] (2 of 2) [CW-1110/2025]

Without commenting upon merits of the case, the petition is disposed of with the direction to respondent No.2 to consider the representation of the petitioner in accordance with law expeditiously not later than three months from the date of receipt of certified copy of this order. In case the petitioner found entitled to refund, the same shall be issued within two weeks. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J sunita/12

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