SFO TECHNOLOGIES (P) LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/22807/2018HC KeralaKLHC01054394201816 November 2018Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala recorded the undertaking given by the Standing Counsel for the Income Tax Department. The Department assured the Court that it would complete the entire process of refunding the amounts due to the petitioner within three weeks from the date of the hearing. Based on this assurance, the Court closed the writ petition. No specific findings were made on the merits of the refund claim itself, as the matter was disposed of based on the Department's undertaking.

What were the facts?

The petitioner, SFO Technologies (P) Ltd, filed its income tax returns for the assessment year 2015-2016 and subsequently claimed a refund. The company approached the High Court of Kerala through a writ petition (WP(C) No. 22807 of 2018) alleging that the Income Tax Department had failed to process its refund claim. The respondent in the petition was the Assistant Commissioner of Income Tax, Corporate Circle 2(1), Kochi. The matter was heard by the High Court on November 16, 2018.

What were the issues?

1. Whether the Income Tax Department has unduly delayed the processing of the petitioner's refund claim for assessment year 2015-2016, thereby necessitating judicial intervention through a writ petition. The petitioner contended that the Department had not processed their returns for refund, leading to the filing of the writ petition. The revenue, represented by the Standing Counsel, assured the Court that the entire refund process would be completed within three weeks.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 16TH DAY OF NOVEMBER 2018 / 25TH KARTHIKA, 1940 WP(C).No. 22807 of 2018 PETITIONER/S: SFO TECHNOLOGIES (P) LTD STONE HOUSE, MARKET ROAD, ALUVA,KERALA - 683 101,REPRESENTED BY ITS MANAGING PARTNER SRI.N.JEHANGIR. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 2(1), C.R.BUILDING,I.S.PRESS ROAD, KOCHI - 682 018. BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.JOSE JOSEPH SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 22807 of 2018

JUDGMENT The petitioner Company filed its returns for the assessment year 2015-2016 and later claimed refund. Complaining that the Department has not processed the petitioners returns for refund, it has filed this writ petition.

In response to the submissions made by the petitioner's counsel, the Standing Counsel assures the Court that in three weeks' time, the respondent Department will complete the entire process and refund the amounts due to the petitioner. Recording the Department's undertaking, I close the writ petition. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 22807 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ACKNOWLEDGMENT FOR THE YEAR 2015-16 FILED BY THE PETITIONER. EXT.P2:OF STATEMENT OF COMPUTATION OF TAXABLE INCOME FILED ALONG WITH THE RETURN. EXT.P3:OF LETTER DATED 4.6.2014 SUBMITTED BY THE PETITIONER TO THE DY.COMMISSIONER. EXT.P4:OF LETTER DATED 4.6.2014 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT FOR ASSESSMENT YEAR 2009-

10.

EXT.P5:OF ORDER UNDER SEC.250 OF THE ACT FOR THE ASSESSMENT YEAR 2002-

03.

EXT.P6:OF LETTER DATED 12TH JUNE, 2018 SUBMITTED BY THE PETITIONER.

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