BA Continuum India Private Limited vs. Deputy Commissioner of Income-tax Circle 1(1)

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WP/31003/2025HC TelanganaHBHC01055063202517 December 2025Author: APARESH KUMAR SINGH,G.M. MOHIUDDIN8 pages
AI SummaryWithdrawn

What did the High Court hold?

The learned counsel for the petitioner submitted that the grievance of the petitioner had been redressed, as the refund had been sanctioned and an order under Section 154 of the Income Tax Act, 1961, had been passed, with copies supplied to the petitioner. Consequently, the learned counsel for the petitioner did not press the writ petitions. The High Court disposed of the writ petitions by directing that the refund be paid within a reasonable time, preferably within eight weeks from the date of receipt of a copy of the order. No order as to costs was made. Any pending miscellaneous applications were also closed.

What were the facts?

BA Continuum India Private Limited (the petitioner) filed two writ petitions before the High Court of Telangana at Hyderabad. W.P. No. 31002 of 2025 sought a writ of mandamus directing the Deputy Commissioner of Income-tax (Respondent No. 1) to give effect to an order dated August 31, 2015, passed by the Commissioner of Income-tax (Appeals) [CIT(A)] and issue consequential refund along with statutory interest under Section 244A of the Income Tax Act, 1961. W.P. No. 31003 of 2025 sought a similar writ directing Respondent No. 1 to decide a rectification application filed on February 12, 2018, against the 'OGE' (Order Giving Effect) to the CIT(A)'s order, and to compute the refund along with interest pending disposal of the application. The petitions challenged actions/inactions of various income tax authorities.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Deputy Commissioner of Income-tax to give effect to the CIT(A)'s order dated August 31, 2015, and issue consequential refund with statutory interest under Section 244A of the Income Tax Act, 1961? (Question of law and fact, turning on Section 244A of the Act). 2. Whether the High Court should issue a writ of mandamus directing the Deputy Commissioner of Income-tax to decide the rectification application filed on February 12, 2018, against the 'OGE' to the CIT(A)'s order, and to compute refund with statutory interest? Assessee's Contentions: The petitioner sought directions for the refund and decision on the rectification application as per the law. Revenue's Contentions: The revenue was represented by Senior Standing Counsel for the Income Tax Department. No specific arguments were recorded in the judgment for the revenue.

Which sections of the Income-tax Act were involved?

Section 244A,Section 154

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
t 3488I IN THE HIGH COURT FOR THE STATE OF TELANG AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY,THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G,M. MOHIUDDIN WRIT P N Nos: 31002 AND 31003 0F 2025 w.P. NO. 31002 0F 2025 Between AND A BA Continuum lndia Private Limited, Building No 5, Mindspace - Raheja lT Park, Hitech City, Hyderabad, Telangana - 500081, lndia, Through its Authorized Signatory, Mr. Amit Jogani, Director ...PETITIONER 1. Deputy Commissioner of lncometax Circle 1(1), B Block, 7ih Floor, l'T' Towers, A.C. Guards, Masab Tank, Hyderabad- 500004 2. The Principal Commissioner of lncome tax- 1, 7rh Floor, A Block, lT Tower AC Guards, Masab Tank, Hyderabad - 500004 3. The Principal Chief Commissioner of lncome tax, 10th Floor, 1Oth Floor, A Block, lT Tower, AC Guards, Masab Tank, Hyderabad - 500004 4. Centralized Processing Centre, Through the Commissioner of lncome-tax (CPC) Electronic City Post,Bengaluru - 560500 5. Director General of lncome tax Systems, Prestige Alpha, Post Box No 2, Electronic City Post, Bengaluru-560500 6. Union of lndia, Through the Secretary, Department of Revenue' Ministry of Finance, Govt, of lndia, North Block, New Delhi-l 10 00'l ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ of Mandamus, or a writ in the nature of Mandamus, or any other appropriate writ, order or direction under Article 226 andlor 227 of lhe Constitution of lndia, directing Respondent No.1 to pass an Order Giving Effect to CIT(A) order dated 31 August 2015 (Annexure "P-9") and issue consequential refund along with statutory interest under section 244A 6f the Act within a per/od of 3 months, for costs of the petition lA NO: 1 2 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents, their subordinates, servants and agents to compute total refund along with statutory interest under section 244A of the Act pursuant to the order passed by the CIT(A), pending disposal of the above writ petition Counsel for the Petitioner: SRI NISHANTH THAKKAR REP SRIT. PRADYOTH Counsel for the Respondent Nos. 1toS: Ms. B. SAPNA REDDY, Sr. SC FOR INCOME TAX DEPARTMENT Counsel for the Respondent No. 6: SRI N. BHUJANGA RAO Deputy Solicitor General of lndia W.P.NO: 31003 OF 2025 Between: BA Continuum lndia Private Limited, Building No 5, Mindspace -Raheja lT Park, Hitech City, Hyderabad, Telangana- 500081, lndia, Through its Authorized Signatory, Mr. Amit Jogani, S/o Shri Krishnagopal Jogani ...PETITIONER AND't. Deputy Commissioner of lncome-tax Circle 1(1), B Block, 7th Floor, LT. Towers, A.C. Guards, Masab Tank, Hyderabad-500004 2. The Principal Commissioner of lncome-tax-1, 7th Floor, 'A' Block, lT Tower AC Guards, Masab Tank, Hyderabad - 500004 3. The Principal Chief Commissioner of lncome-tax, 1Oth Floor, 1Oth Floor, 'A' Block, lT Tower, AC Guards, Masab Tank, Hyderabad - 500004 4 c^entralized Processing centre, Through the commissioner of rncome-tax _ !CPC) L.lectronic City post, Bengaluru _ 560500 5. Director General of lncome{ax (Systems), prestige Alpha, post Box No.2, Electronic City Post, Bengaluru-560500 6. Union of lndia, Through the Se_cretary, Department of Revenue, Ministry of Finance, Govt. of lndia, North Block, New belhi_1 .t 0 001 . ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a Writ of Mandamus, or a writ in the nature of Mandamus, or any other appropriate writ, order or direction under Articre 226 andtor 227 of rhe constitution of lndia, directing Respondent No.1 to decide the rectification application filed on 'r2th February 2018 by the petitioner (Annexure p-10) fired against the oGE to the order of crr(A) within a period of 3 months, for costs of the petition A NO: oF 20 Petition under section 15'r cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to direct the Respondents, their subordinates, servants and agents to compute totar refund along with statutory interest under section 244A of the Act pursuant to the rectificaiion application dated a 'r 2th February 201 8 pending disposar of the above writ petition, Counsel for the Petitioner: SRI NISHANTH THAKKAR REp SRIT. PRADYOTH Counsel for the Respondent Nos. lto5: Ms. B. SApNA REDDY, Sr. SC FOR TNCOME TAX OEPARTMENT Counsel for the Respondent No. 6: SRI N. BHUJANGA RAO Deputy Solicitor General of lndia The Court made the following: COMMON OROER I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT ITYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR STNGH AND THE HON'BLE SRI J(,STICE G.M.MOHIUDDIN WRIT PETITION Nos.31OO2 and 31OO3 of 2o25 Dated: L7.L2.2O25 Between: BA Continuum India Private Limited Petitioner and Deputy Commissioner of Income Tax, Qircle 1(1), B Block, 7th Floor, I.T.Tovrrers, A.C.Guards, Masab Tank, Hyderabad - 5OO 004, and 5 others. ...Respondents

COMMON ORDER: Learned counsel Sri Nishanth Thakkar, representing learned counsel Sri T.Pradyoth, appears for the petitioner. ! Ms. Bokaro Sapna Reddy, learned Senior Standing

2 Counsel for Income Tax Department, appears for respondents No.1 to 5. 2.Thepresentwritpetitionsarefiledseekingthe following reliefs: W.P.No.31OO2 of 2O25: "For the reasons stated in the accompanying affrdavit' it is hereby prayed that this Hon'ble Court may bc pleased to issue a wrii of Mandamus, cr a writ in the nature of Mandamus, or arly other appropriate writ' crder or direction under Article 226 andlo, zzl of the constitution of India, d.irecting Respondent No.1 to pass an Order Giving Effect to CIT(AI o--.d.r dated 3l August 2015 (Annexure "P-9") and issue consequential refund along with statutory interest undersection244AoftheActwithinaperiodof3months, for costs of the petition and pass any other order or orders that this Hon'loie Court may deem fit and proper in the circumstances of the case'" IlI.P.No.3 1OO3 of 2O25: "For the reasons stated in the acconpanying affidavit' it is hereby prayed that this Hon'lcle Court may be pleased to issue a Wrii of Mandamus, or a writ in the nature of Mandamus, or any other appropriate writ, order or direction under Article 226 and,lo, zzz of the constitution of India, directing Respondent No.1 to decide the rectification appfi""ttn filed on 12 February 2OIB by the Petitioner 6i.."rt" 'P-lO") filed against-the OGE to the order of bff1nl within a period of 3 months, for costs of the petition *ap"""r,rryotl','"torderorordersthatthisHonbleCourt ;;ra;;- fiiand proper in the circumstances of the case'" \

3.

Learned. counsel for the petitioner submits that the grievance of the petitioner has been redressed, since the refund has been sanctioned and an order under Section J 154 of the Income Tax Act, 1961, has also been passed, copies whereof have been supplied to the petitioner. Therefore, learned counsel for the petitioner does not press the instant u'rit petitions.

4.

Accordingly, the writ petitions are disposed of by directing that the refund be paid within a reasonable time, preferably within a period of eight weeks from the date of receipt of a copy of this order. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed SD/-M. JAWAHAR REDDY ASSISTANT REGISTRAR G To, /// SECTION OFFICER

1.

The Deputy Commissioner of lncome-tax Circle 1(1), B Block, Tth Floor, l'T' Towers, A.C. Guards, Masab Tank, Hyderabad-..500004

2.

The Principal Commissioner of lncome tax- 1, 7th Floor, A Block, lT Tower AC Guards, Masab Tank, Hyderabad - 500004

3.

The Principal Chief Commissioner of lncome tax, 1Oth Floor, lOth Floor, A Block, lT Tower, AC Guards, Masab Tank' Hyderabad - 500004

4.

The Commissioner, Centralized Processing Centre, of lncome{ax (CPC) Electronic City Post,Bengaluru - 560500

5.

Director General of lncome tax Systems, Prestige Alpha, Post Box No'2, Electronic City Post, Bengaluru-560500

6.

The Secretary, Union of lndia, Department of Revenue, Ministry of Finance, Govt, of lndia, North Block, New Delhi-110 001

7.

One CC to SRl. T. PRADYOTH ,Advocate [OPUC] B One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF rNDrA [OPUC]

9.

ONE CC tO MS. B. SAPNA REDDY, ST SC FOR INCOIUE TAX DEPARTMENT [OPUC] 10.Two CD Copies BM BS NIT i

HIGH COURT DATED:1711212025 ?, t THE S vi\'. rj 1fl7f, ;.J .J r.il * * COMMON ORDER WP.Nos.31002 AND 31003 ot2025 DISPOSING OF BOTH THE WRIT PETITIONS WITHOUT COSTS :( !s p"f ,r\\"' I

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