ACI WORLDWIDE SOLUTIONS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

- 1 -

WP No. 5313 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 5313 OF 2023 (T-IT) BETWEEN: ACI WORLDWIDE SOLUTIONS PRIVATE LIMITED, NO.9, SALARPURIA CAMBRIDGE MALL, CAMBRIDGE ROAD, ULSOOR, BANGALORE - 560 008 (REPRESENTED BY ITS DIRECTOR MRS. JYOTHSNA SHETTY, AGED ABOUT 50 YEARS, D/O MR. BOLA MANOHAR SHETTY) COMPANY REGISTERED UNDER COMAPANIES ACT 1956.

…PETITIONER (BY SRI. NARENDRA KUMAR J. JAIN, ADVOCATE) AND:

Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA

- 2 -

WP No. 5313 of 2023

…RESPONDENTS (BY SRI. K.V.ARAVIND A/W SRI. M.DILIP, ADVOCATES)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF SUM DETERMINED AS PER RECTIFIED OGE DATED 16.11.2022 FOR AY 2008-09. THE RECTIFIED ORDER IS ENCLOSED AS ANNXURE-A1 FOR AY 2008-09; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY THE APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF

SUM DETERMINED AS PER OGE TO ITAT ORDER DATED 10.01.2023 FOR AY 2011-2012. A COPY OF OGE TO ITAT ORDER FOR AY 2011-12 IS ENCLOSED AS ANNXURE- B1; ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE LEARNED FIRST RESPONDENT TO GRANT REFUND OF SUM DETERMINED AS PER OGE TO ITAT ORDER DATED 03.02.2022 FOR AY 2012-2013. A COPY OF OGE TO ITAT ORDER FOR AY 2011-12 IS ENCLOSED AS ANNXURE- C1; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE TO THE LEARNED FIRST RESPONDENT TO CONSIDER THE RECTIFICATION APPLICATION DATED 04.02.2022 FOR AY 2017-2018 ENCLOSED IN ANNXURE-D2 AND PASS OGE TO ITAT ORDER DATED 13.05.2022, ENCLOSED AS ANNXURE-D4; TO ISSUE AS FOR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, TO THE

- 3 -

WP No. 5313 of 2023

LEARNED FIRST RESPONDENT TO ISSUE INTIMATION AND PROCESS REFUND, WHICH REFUND IS KEPT ON HOLD FOR AY 2021-22; TO ISSUE AS FAR AS PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF MANDAMUS OR OTHERWISE, DIRECTING THE LEARNED RESPONDENT TO GRANT INTEREST ON REFUND AS STIPULATED UNDER SECTION 244A(1) AND 244(1A) FOR AY 2008- 2009, AY 2011-12 , AY 2012-2013, AY 2017-18 AND AY 2021-22.

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

ORDER

The petitioner has sought for the following reliefs:

i. for directions to the first respondent to grant refund of sum determined as per rectified OGE dated 16.11.2022 for AY 2008-09. The rectified Order is enclosed as Annexure A1 for AY 2008-09.

ii. for directions to the first respondent to grant refund of sum determined as per OGE to ITAT order dated 10.01.2023 for AY 2011-12. A copy of OGE to ITAT Order for AY 2011-12 is enclosed as Annexure B1.

- 4 -

WP No. 5313 of 2023

iii. for directions to the first respondent to grant refund of sum determined as per OGE to ITAT order dated 03.02.2022 for AY 2012-13. A copy of OGE to ITAT order for AY 2011-12 is enclosed as Annexure C1.

iv. for directions to the first respondent to consider rectification application dated 04.02.2022 for AY 2017-2018 enclosed in Annexure D2 and pass OGE to ITAT order dated 13.05.2022, enclosed as Annexure D4.

v. for directions to the first respondent to issue intimation, and process refund, which refund is kept on hold for AY 2021-22.

vi. for directions to the respondent to grant interest on refund as stipulated under section 244A(1) and 244A(1A) for AY 2008-09, AY 2011-12, AY 2012-13, AY 2017-18 and AY 2021-22"

The petitioner in addition to the afore, has also sought for directions to the respondents to grant

- 5 -

WP No. 5313 of 2023

interest on the amount claimed as refunds in terms of the aforesaid prayer.

Sri. Narendra Kumar J. Jain, the learned counsel for the petitioner, and Sri. K.V.Aravind, the learned Senior Standing counsel for the respondents, are heard. There is no dispute that the petitioner's claim for refund consequent to the Order-Giving- Effect which is dated 16.11.2022 for the assessment year 2008-2009, and the rectification application for the assessment years 2017-2018 is pending consideration, there could be directions.

Sri. K.V.Aravind submits that the petition could be disposed of with necessary directions but the question of interest must be left open to be considered by the respondents subject to the circumstances of the case. Indeed, that must be so and as such, the petition stands disposed of directing the respondents to consider the petitioner's refund

- 6 -

WP No. 5313 of 2023

for the assessment years 2008-2009, 2011-2012, 2012-2013, 2017-2018 and 2021-2022 within a period of three [3] months from the date of receipt of a certified copy of this order.

Sd/- JUDGE