ACER INDIA PVT LTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

WP/22042/2023HC KarnatakaKAHC01051336202323 February 2024Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court disposed of the writ petition based on the submission made by the respondent No. 1. The Court directed the concerned respondent to release/disburse the refund payable to the petitioner in terms of Annexures-A to E (representing the refund amounts for the specified assessment years) and pursuant to Annexures-F to K, without reference to Annexure-L. This direction was to be complied with on or before April 15, 2024, along with applicable interest. The Court found it just and appropriate to dispose of the petition in view of the stated facts and the submission of the revenue. No specific issue was left undecided; the outcome was based on the revenue's undertaking.

What were the facts?

The petitioner, Acer India Pvt Ltd., filed a writ petition before the High Court of Karnataka seeking a direction to the respondents (income tax authorities) to forthwith refund a total amount of Rs. 150,67,30,003/-. This amount comprised refunds for assessment years 2011-12 (Rs. 39,09,34,671/-), 2012-13 (Rs. 26,70,67,760/-), 2013-14 (Rs. 44,56,81,303/-), 2014-15 (Rs. 36,29,56,524/-), and 2017-18 (Rs. 4,00,89,745/-), as determined by various orders. The petition also sought applicable interest until payment. The respondents, through their counsel, submitted that the refunds would be released after due verification on or before April 15, 2024.

What were the issues?

1. Whether the petitioner is entitled to a direction for the immediate refund of Rs. 150,67,30,003/- along with applicable interest, as determined by various orders for assessment years 2011-12, 2012-13, 2013-14, 2014-15, and 2017-18? (Question of law and fact, concerning the right to refund and the obligation of the revenue to disburse it). Assessee's Contention: The petitioner argued that it is entitled to the refund amounts determined by the orders and sought a direction for their immediate disbursement along with interest. Revenue's Contention: The respondent No. 1, on instructions, submitted that the refunds payable to the petitioner would be released/disbursed after due verification on or before April 15, 2024.

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC:7611 WP No. 22042 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22042 OF 2023 (T-IT) BETWEEN:

ACER INDIA PVT LTD., NO. 13, 6TH FLOOR, EMBASSY HEIGHTS, MAGRATH ROAD, NEXT TO HOSMAT HOSPITAL, BENGALURU - 560 025. A COMPANY ACT, 1956 REPRESENTED HEREIN BY ITS ASSOCIATE DIRECTOR- LEGAL MR SARGAM JAIN. …PETITIONER (BY SRI. TANMAYEE RAJKUMAR.,ADVOCATE)

AND:

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1(1) (1), ROOM NO. 215, 2ND FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095.

THE PRINCIPAL COMMISSIONER OF INCOME0TAX -1 BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095.

COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CENTER, INCOME-TAX DEPARTMENT, BENGALURU - 560 500.

DIRECTOR GENERAL OF INCOME -TAX (SYSTEMS)

Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC:7611 WP No. 22042 of 2023

ARA CENTRE, GROUND FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI - 110 055. …RESPONDENTS (BY SRI. T.SURYANARAYANA, SENIOR COUNSEL FOR SMT. MANASA ANANTHAN, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECTING THE RESPONDENTS TO FORTHWITH REFUND AN TOTAL AMOUNT OF RS. 150,67,30,003/- , COMPRISING OF (a) RS. 39,09,34,671/- FOR ASSESSMENT YEAR 2011-12, AS DETERMINED VIDE ORDER DTD 09.05.23 BEARING NO. OGE/260A/DCIT-C-1(1)(1)/2023-24/2 (ANNEXURE-A), ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

In this Writ Petition, petitioner seeks the following reliefs -

"(i) To direct the respondents to forthwith refund an total amount of Rs.150,67,30,003/-, comprising of (a) Rs.39,09,34,671/- for assessment year 2011-12, as determined vide order dated 09.05.2023 bearing No.OGE/260A/DCIT-C-1(1)(1)/2023-24/2 (Annexure-A); (b) Rs. 26,70,67,760/- for the assessment year 2012-13, as determined vide order dtd 24.04.23 bearing No. OGE/ITAT/DCIT-C1(1)(1)/2023-24/2 (Annexure-B); (c)Rs. 44,56,81,303/- for the assessment year 2013-14, as determined vide order dated 24.04.2023 bearing No.OGE/ITAT/DCIT-C1(1)(1)/2023-24/3 (ANNEXURE- 'C'); (d) Rs.36,29,56,524/- for the assessment year 2014-15, as determined vide order dated 24.04.2023 bearing No.OGE/ITAT/DCIT-C1(1)(1)/2023-24/3 (ANNEXURE-D); (e) Rs.4,00,89,745/- for the

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NC: 2024:KHC:7611 WP No. 22042 of 2023

assessment year 2017-18, as determined vide the order dated 31.07.2023 bearing No. OGE/254/DCIT/C- 1(1)(1)/BLR/2023-24, (Annexure-E)

along with applicable interest until payment of the refund.

(ii). Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity."

Heard learned Senior Counsel for the petitioner and learned counsel for the respondents and perused the material on record.

On instructions, learned counsel for the respondent No.1 submits that the respondents would release / disburse the refund payable to the petitioner in terms of Annexures- A to E pursuant to Annexures-F to K, after due verification, on or before 15.04.2024.

Submission is placed on record.

In view of the aforesaid facts and circumstances and the submission made by learned counsel for respondent No.1, I deem it just and appropriate to dispose off this petition directing the concerned respondent to release / disburse the refund payable in favour of the petitioner in terms of Annexures-A to E and pursuant

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NC: 2024:KHC:7611 WP No. 22042 of 2023

to Annexures-F to K and without reference to Annexure-L dated 18.09.2023 on or before 15.04.2024 along with applicable interest.

Subject to the aforesaid directions, petition stands disposed off.

Sd/- JUDGE

HNM List No.: 1 Sl No.: 9

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