MRS KHADIZABIBI SHAIKH vs. INCOME TAX OFFICER

WP/25667/2024HC KarnatakaKAHC01054724202430 September 2024Author: S.R.KRISHNA KUMAR3 pages

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What did the High Court hold?

The High Court of Karnataka, in its writ jurisdiction, directed the respondent No. 1 (Income Tax Officer, International Taxation Ward 2(1), Bengaluru) to grant the refund as intimated in Annexure-A dated 13.11.2023, along with applicable interest. The court found it just and appropriate to dispose of the petition in view of the facts and circumstances presented. The refund amount determined was Rs. 67,66,720/- for AY 2023-24. The reasoning was based on the fact that the intimation clearly established the petitioner's entitlement to the refund, and the delay in disbursement warranted judicial intervention. The operative direction was for the refund to be granted within a period of four weeks from the date of the order. No issue was expressly left undecided.

What were the facts?

The petitioner, Mrs. Khadizabibi Shaikh, represented by her Power of Attorney Holder, filed a writ petition before the High Court of Karnataka. The petition was directed against the Income Tax Officer, International Taxation Ward 2(1), Bengaluru, the Income Tax Officer, International Taxation Circle 3(1), New Delhi, and the Centralized Processing Centre. The petitioner sought a direction to the respondents to grant a refund of Rs. 67,66,720/- as determined in an intimation dated November 13, 2023, for Assessment Year 2023-24, and to grant applicable interest on the refund amount. The intimation was issued by the 3rd respondent (Centralized Processing Centre). Despite the intimation being issued on November 13, 2023, the refund had not been disbursed to the petitioner's bank account.

What were the issues?

1. Whether the petitioner is entitled to a direction for the refund of Rs. 67,66,720/- as determined in the intimation dated 13.11.2023 for AY 2023-24, and applicable interest, under Article 226 of the Constitution of India? (Question of law and fact, turning on the respondent's obligation to refund as per the intimation). Assessee's Contention: The petitioner argued that an intimation dated 13.11.2023 clearly determined a refund of Rs. 67,66,720/- for AY 2023-24, and despite this determination, the refund had not been processed. Therefore, a writ of mandamus should be issued to compel the respondents to grant the refund and applicable interest. Revenue's Contention: The judgment records no specific arguments or contentions from the revenue side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25667 OF 2024 (T-IT) BETWEEN:

MRS. KHADIZABIBI SHAIKH, WIFE OF LATE MOHAMMED SAMI UR RAHAMAN, ALIAS MOHAMED RAHAMAN, AGED ABOUT 50 YEARS, RESIDING AT A 410, BOULDERBROOK DR, TORONTO, ONTARIO M1X2C2, REPRESENTED BY HER POWER OF ATTORNEY HOLDER MR. MANISH H. VORA, …PETITIONER (BY SRI. SYED KHAMRUDDIN.,ADVOCATE)

AND:

INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD 2(1), BLR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGLAURU 560 095.

INCOME TAX OFFICER, INTERNATIONAL TAXATION CIRCE 3(1), CIVIL CENTRE, NEW DELHI 110 003.

CENTRALIZED PROCESSING CENTRE, REPRESENTED BY ADDITIONAL /JOINT/DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. …RESPONDENTS (BY SRI.SUSHAL TIWARI.,ADVOCATE ; V.C.O DATED 19.09.2024)

Digitally signed by Vandana S Location: HIGH COURT OF KARNATAKA

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT TO THE RESPONDENT TO GRANT THE REFUND AS DETERMINED IN THE INTIMATION DTD 13.11.2023 FOR AY 2023-24 (ANNEXURE-A) ISSUED BY THE R-3 TO THE BANK ACCOUNT OF THE PETITIONER BEARING NO. 000401960364, IFSC-ICIC0006255, ICICI BANK, RAM VILAS ROAD BRANCH, MYSORE AND DIRECT TO THE RESPONDENT TO GRANT INTEREST AS APPLICABLE TILL THE DATE OF ACTUAL REFUND OF ALL AMOUNTS.

THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs: “i) Issue an appropriate Writ or Order or Direction in the nature of MANDAMUS or otherwise to the Respondent to grant the refund as determined in the intimation dated 13.11.2023 for AY 2023-24 (ANNEXURE-A) issued by the-3rd Respondent to the Bank Account of the Petitioner bearing No. 000401960364, IFSC- ICIC0006255, ICICI Bank, Ram Vilas Road Branch, Mysore.

ii) Issue a appropriate Writ or Order or Direction in the nature of MANDAMUS or otherwise, to the Respondent to grant interest as applicable till the date of actual refund of all amounts.

iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.”

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that vide the intimation at Annexure-A dated 13.11.2023, respondents have intimated the petitioner that he is entitled to refund in a sum of Rs.67,66,720/- as long back as on 13.11.2023, despite which, the said amount has not been refunded even till now.

In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition, directing respondent No.1 to grant refund as intimated in Annexure-A together with applicable interest to the petitioner within a period of four weeks from today. Ordered accordingly.

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

MDS List No.: 1 Sl No.: 48

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