SMT GEETHA RAMKUMAR vs. THE CHIEF COMMISSIONER OF INCOME TAX

WP/5505/2025HC KarnatakaKAHC01011072202506 March 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the submissions made by both sides, deemed it just and appropriate to dispose of the writ petition by directing the concerned respondents to address the grievances of the petitioners. The Court ordered the respondents to consider and pass appropriate orders or take appropriate decisions on the representations made by the petitioners (Annexures-D, D1, E, E1, F, F1, G, G1) bearing in mind the earlier submissions (Annexures-A, B, B1, C, C1). This decision was to be made within a period of one month from the date of receipt of a copy of the Court's order. The Court did not decide on the merits of the refund claim or the entitlement to interest but directed the authorities to take a decision. No specific issue was left undecided, as the Court's direction was to consider and decide.

What were the facts?

The petitioners, Smt. Geetha Ramkumar and Sri. Maheshwaran Sabapathy, residents of Union City, California, USA, represented by their Power of Attorney holder, filed a writ petition before the High Court of Karnataka. They sought a direction to the respondents (Chief Commissioner of Income Tax, Commissioner of Income Tax, and Income Tax Officer, all International Taxation, Bangalore) to issue a refund for the assessment year 2018-19, as per their revised submission dated 24.11.2023. They also claimed interest for the delayed refund from 31.12.2024 until the date of actual payment. The petitioners had made several representations seeking this refund, which they claimed were not considered by the respondents.

What were the issues?

1. Whether the respondents should be directed to issue a refund for the assessment year 2018-19 in terms of the revised submission dated 24.11.2023, along with interest for delayed refund? (Question of law and fact, concerning the right to refund and interest under the Income Tax Act, 1961). Assessee's Contention: The petitioners argued that despite making repeated representations (Annexures-D, D1, E, E1, F, F1, G, G1) seeking the refund of excess tax paid for AY 2018-19, the respondents had failed to consider them. They sought a writ of mandamus to compel the respondents to issue the refund and interest. Revenue's Contention: The respondents, through their counsel, submitted that if reasonable time were granted, they would consider the aforesaid representations and take an appropriate decision in accordance with the law.

AI-generated summary — verify with the full judgment below

Before: SMT. GEETHA RAMKUMAR

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NC: 2025:KHC:9577 WP No. 5505 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5505 OF 2025 (T-IT) BETWEEN: 1. SMT. GEETHA RAMKUMAR W/O SRI MAHESHWARAN SABAPATHY AGED ABOUT 52 YEARS, 2. SRI. MAHESHWARAN SABAPATHY, S/O LATE T. V. SABAPATHY, AGED ABOUT 59 YEARS, BOTH ARE PRESENTLY R/AT NO. 4508, NILAND STREET, UNION CITY, CALIFORNIA, USA ZIP 94587. AND REPRESENTED BY THEIR PA HOLDER SRI P SREEDHAR AGED ABOUT 53 YEARS S/O P. ANAND SETTY, NO. 88, 1ST FLOOR, 2ND MAIN, OPP: RAMAKRISHNA NURSING HOME, GAYATRI DEVI PARK EXTENSION, VYALIKAVAL, BANGALORE - 03 …PETITIONERS (BY SRI. RAVI L. VAIDYA, ADVOCATE) AND: 1. THE CHIEF COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, INCOME TAX DEPARTMENT, QUEENS ROAD, BANGALORE - 560 051. 2. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA

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NC: 2025:KHC:9577 WP No. 5505 of 2025 INCOME TAX DEPARTMENT 7TH FLOOR BMTC BUILDING, KORAMANGALA, BANGALORE - 560 034. 3. THE INCOME TAX OFFICER, WARD 1(1), INTERNATIONAL TAXATION, BMTC BUILDING, KORAMANGALA, BENGALURU - 95. …RESPONDENTS (BY SRI. M. DILIP, AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO ISSUE REFUND IN TERMS OF THE REVISED SUBMITTED BY THEM FOR THE ASSESSMENT YEAR 2018-19 DTD 24.11.2023 VIDE ANNXURE-C AND C1 DATED 24.11.2023 WITH INTEREST FOR DELAYED REFUND FROM 31.12.2024 TILL THE DATE OF ACTUAL PAYMENT INCLUDING AN ORDER AS TO BE ISSUED BY THE PETITIONER.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioners seeks the following reliefs: "i. Issue a writ of mandamus, or any order or direction in the nature of mandamus, directing the respondents to issue refund in terms of the revised submitted by them for the assessment year 2018-2019 dated 24/11/2023 vide Annexure-C & C1 dated 24/11/2023 with interest for delayed refund from 31/12/2024 till the date of actual payment,

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NC: 2025:KHC:9577 WP No. 5505 of 2025 ii. Pass any such order or direction as this Hon'ble court deems fit under the facts and circumstances of the case, including an order as to be issued by the petitioner." 2. Heard Sri.Ravi L Vaidya learned counsel appearing for the petitioners and Sri.M.Dilip learned AGA appearing for the respondents. 3. Learned counsel for the petitioners submits that since the repeated representations/requests made by the petitioners at Annexures-D and D1 dated 26.02.2024 Annexures-E and E1 dated 04.04.2024, Annexures-F and F1 dated 30.04.2024 and Annexures-G and G1 dated 08.08.2024 seeking refund of the excess tax paid by the petitioners has not been considered by the respondents, petitioners are before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is granted, respondents would consider the aforesaid representations i.e., Annexures-D and D1 dated 26.02.2024, Annexures-E and E1 dated 04.04.2024, Annexures-F and F1 dated 30.04.2024 and Annexures-G and G1

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NC: 2025:KHC:9577 WP No. 5505 of 2025 dated 08.08.2024 and take appropriate decision/pass appropriate order in accordance with law. 5. In view of the aforesaid said facts and circumstances and submission made by both sides, I deem it just and appropriate to dispose of directing the concerned respondents to address the grievances of the petitioners and consider and pass appropriate orders/take appropriate decision on the aforesaid representations Annexures-D and D1 dated 26.02.2024 Annexures-E and E1 dated 04.04.2024, Annexures-F and F1 dated 30.04.2024 and Annexures-G and G1 dated 08.08.2024 bearing in mind Annexures-A dated 09.08.2023, Annexures-B and B1 dated 09.11.2023 and Annexures-C and C1 dated 24.11.2023 and pass appropriate order/take appropriate decision within a period of one month from the date of receipt of copy of this order. Subject to the aforesaid directions, petition is disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE DS CT: TSM List No.: 1 Sl No.: 14

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