MR. CHANDRASHEKAR BHAT vs. DIRECTOR GENERAL OF INCOME TAX (INV)

WP/18430/2023HC KarnatakaKAHC01042748202314 June 2024Bench: S SUNIL DUTT YADAV3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the revenue in its memo. The memo stated that refunds for Assessment Years 2009-10 and 2012-13, totaling Rs. 87,67,685 and Rs. 99,060 respectively, along with interest, had been issued to the petitioner and duly acknowledged. Based on this information that the refund had been made on 25.01.2024, the High Court found that the petition did not require any further adjudication. Consequently, the writ petition was dismissed as infructuous.

What were the facts?

The petitioner, Mr. Chandrashekar Bhat, filed a writ petition seeking a mandamus to direct the respondents (various Income Tax authorities) to refund a balance amount of Rs. 71,19,574. The petition was filed before the High Court of Karnataka. The revenue, through a memo, sought to produce an acknowledgement for the issuance of a refund. The memo stated that refunds totaling Rs. 87,67,685 and Rs. 99,060, along with interest for Assessment Years 2009-10 and 2012-13 respectively, had been issued to the petitioner and duly acknowledged by their authorized representative.

What were the issues?

1. Whether the petitioner is entitled to a writ of mandamus directing the respondents to refund the balance amount of Rs. 71,19,574, as claimed by the petitioner. Assessee's contention: The petitioner sought a direction for the refund of the stated amount. No specific arguments or reliance on authorities were recorded for the assessee in the judgment. Revenue's contention: The revenue contended that refunds for Assessment Years 2009-10 and 2012-13, amounting to Rs. 87,67,685 and Rs. 99,060 respectively, along with interest, had already been issued to the petitioner and acknowledged by their authorized representative. The revenue sought to place this information on record.

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:21268 WP No. 18430 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 18430 OF 2023 (T-IT) BETWEEN: MR. CHANDRASHEKAR BHAT, AGED ABOUT 56 YEARS, S/O LATE S. GOVINDA BHAT, RESIDING AT NO. 70, 5TH B CROSS, NARAYANAPPA LAYOUT, R.T. NAGAR, BANGALORE-560 032. …PETITIONER (BY SRI. AJAY KUMAR N., ADVOCATE) AND: 1. DIRECTOR GENERAL OF INCOME TAX (INV), UNITY BUILDING, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, UNITY BUILDING, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. 3. THE ADDITIIONAL COMMISSIONER OF INCOME TAX CENTAL RANGE -1, 5TH FLOOR, MISSION ROAD, BANGALORE-560 027. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:21268 WP No. 18430 of 2023 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1), 3RD FLOOR, CENTRAL REVENUE OFFICES, BUILDING QUEEN'S ROAD, BANGALORE-560 001. …RESPONDENTS (BY SRI. M. DILIP, JR. STANDING COUNSEL)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO REFUND THE BALANCE PAYABLE TO THE TUNE OF RS. 71,19,574 (RUPEES SEVENTY ONE LAKH NINETEEN THOUSAND FIVE HUNDRED AND SEVENTY FOUR) AS PER ANNEXURE-C

DATED 23.05.2022 WITHIN THE STIPULATED TIME AS SPECIFIED BY THIS HONBLE COURT.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER

Learned counsel Sri. M. Dilip accepts notice for the respondents. 2. The present petition has been filed seeking issuance of writ of mandamus to direct the respondents to refund the balance payable amount of Rs.71,19,574/- (Rupees Seventy One Lakh Nineteen Thousand Five Hundred and Seventy Four only).

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NC: 2024:KHC:21268 WP No. 18430 of 2023

Learned counsel for the revenue files a memo which reads as hereunder: "The respondent seeks leave of this Hon'ble High Court to produce a copy of acknowledgement for issuance of refund in the above writ petition. The respondent further submits that Rs.87,67,685/- and 99,060/- along with interest for AY 2009-10 and 2012-13 respectively was issued to the petitioner and duly acknowledged by authorized representative of the assessee. This memo along with a copy of acknowledgement for issuance of refund may kindly be taken on record in the interest of justice and equity."

In light of the refund having been made on 25.01.2024, petition is dismissed as not calling for any further adjudication. Sd/- JUDGE MCR

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