PRABHA MURTHY, vs. THE INCOME TAX OFFICER

WP/29704/2024HC KarnatakaKAHC01055477202426 March 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the concerned respondents (Income Tax Officer and State Bank of India) to consider the representations made by the petitioners at Annexures-B and C. The Court ordered that an appropriate decision and order should be taken in accordance with the law on or before 15.04.2025. The reasoning is based on the rival submissions and the facts presented, acknowledging the need for the respondents to address the representations. The operative direction is to consider the representations and pass an order. No issue was expressly left undecided.

What were the facts?

The petitioners, legal heirs of late Arekere Bhyrappa Jayagowri Prasad and late Venkata Lakshmamma, are seeking a direction to the Income Tax Officer (ITO) to issue a new income tax refund cheque with interest. An original refund cheque for Rs. 18,09,440/- for assessment year 2016-17 was issued on 17.06.2017 in favour of late Venkata Lakshmamma. As per the instructions of the ITO, the petitioner surrendered the cheque to the State Bank of India (SBI) and requested a fresh cheque in the name of the legal heir. Despite representations dated 04.01.2023 and 12.01.2024 (Annexures-B and C), no action was taken by the ITO, leading to the present writ petition.

What were the issues?

1. Whether the petitioners are entitled to a direction for the issuance of a new refund cheque with interest in their name as legal heirs, considering the original refund cheque was issued to a deceased assessee and subsequently surrendered as per the respondent's instructions? Assessee's Contention: The petitioner, as a legal heir, is entitled to the refund. The original cheque was surrendered as per the respondent's instructions, and despite representations, the respondent has failed to issue a fresh cheque with interest. The petitioner relies on the facts presented and the need for justice. Revenue's Contention: The respondent (ITO) stated that if reasonable time is given, they would consider and pass a necessary order on the representation.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2025:KHC:12961 WP No. 29704 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29704 OF 2024 (T-IT) BETWEEN:

PRABHA MURTHY, AGE-77, (301, STERLING SHARADA NIVAS, 15TH CROSS, 6TH MAIN, INDIRANAGAR, 2ND STAGE BANGALORE-560038) (LEGAL HEIR)

LATE VENKATA LAKSHMAMMA, W/O LATE A. C. BYRAPPA (THROUGH ITS LEGAL HEIRS)

LATE AREKERE BYRAPPAJAYAGOWRIPRASAD AGE-79 (THROUGH ITS LEGAL HEIRS) …PETITIONERS (BY SRI. BORKAR SHEETAL SUBODH.,ADVOCATE) AND:

THE INCOME TAX OFFICER WARD 1(2)(1), BANGALORE- 560 001.

STATE BANK OF INDIA, TRANSACTION BANKING UNIT, CASH MANAGEMENT PRODUCT- SBI-F.A.S.T., OPP. HYDERABAD UNIVERSITY CAMPUS MAIN GATE, EN07 6545661N GACHIBOWLI, HYDERABAD - 500 019 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR R-1; SRI. VIGNESH S SHETTY., ADVOCATE FOR R-2)

Digitally signed by NANDINI D Location: High Court of Karnataka

- 2 -

NC: 2025:KHC:12961 WP No. 29704 of 2024

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT AUTHORITIES TO ISSUE NEW REFUND CHEQUE WITH THE INTEREST IN THE NAME OF LEGAL HEIR, WITH RESPECT TO LETTER DTD. 04.01.2023 AND 12.01.2024 IN RESPECT OF THE RELEVANT ASSESSMENT YEAR 2016-17 UNDER THE INCOME TAX ACT, 1961 VIDE ANNX-B AND C.

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, petitioner seeks for the following reliefs: “i) Issue Writ of Mandamus or in the like nature of writ of direction, directing the respondent authorities to issue new Refund cheque with the interest in the name of legal heir, with respect to letter dated 04.01.2023 and 12.01.2024 in respect of the relevant assessment year 2016- 17 under the Income Tax Act, 1961, vide Annexure-B and C. ii) Issue any other writ, order or direction in favour of the petitioner, which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case in the interest of justice.”

- 3 -

NC: 2025:KHC:12961 WP No. 29704 of 2024

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner is the daughter of late Arekere Bhyrappa Jayagowri Prasad and late Venkata Lakshmamma. It is contented that the original income tax refund cheque dated 17.06.2017 was issued by respondent in favour of Bhyrappa Venkatalakshmamma vide refund voucher No.930984 dated 17.06.2017 in a sum of Rs.18,09,440/-. It is submitted that as per instructions of respondent No.1, the petitioner surrendered/returned refund cheque to respondent No.2 – SBI and requested respondent No.1 to issue fresh refund cheque in the name of petitioner No.1 and since he did not take any steps in this regard, petitioner submitted a representation at Annexure-B dated 04.01.2023, despite which, respondent No.1 has not considered the same even till today and as such, petitioner is before this Court by way of the present petition.

- 4 -

NC: 2025:KHC:12961 WP No. 29704 of 2024

Per contra, learned counsel for respondents submit that if reasonable time is given, they would consider and pass necessary order on the said representation. 5. In view of the aforesaid facts and circumstances and rival submissions, the concerned respondents are hereby directed to consider the representations at Annexures- B and C bearing in mind the material on record and take appropriate decision/pass appropriate order in accordance with law on or before 15.04.2025. 6. With the aforesaid directions, the petition stands disposed of.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 8

Recent GST High Court judgments

Search GST case law →