ONMOBILE GLOBAL LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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WP/26858/2023HC KarnatakaKAHC01062610202314 March 2024Author: S.R.KRISHNA KUMAR4 pages
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What did the High Court hold?

The High Court of Karnataka, in its order dated 14.03.2024, disposed of the writ petition. The Court noted the submission made by the learned counsel for the respondents that the refund payable to the petitioner would be released in terms of the order dated 09.01.2024, after due verification, on or before 30.04.2024. Based on these submissions and the facts, the Court deemed it just and appropriate to direct the concerned respondent to release/disburse the refund payable in favour of the petitioner in terms of the order dated 09.01.2024, on or before 30.04.2024, along with applicable interest in accordance with law. The Court did not expressly leave any issue undecided.

What were the facts?

The petitioner, OnMobile Global Limited, filed a writ petition before the High Court of Karnataka seeking a direction to the respondents (Assistant Commissioner of Income Tax and other revenue authorities) to grant the remaining credit of Tax Deducted at Source (TDS) amounting to Rs. 4,05,67,028/- and a consequential refund of Rs. 2,47,70,758/- along with interest under Section 244A of the Income Tax Act, 1961, for the Assessment Year 2017-18. The petitioner also sought any other appropriate orders. The matter was heard by the High Court, and a memo was filed by the petitioner enclosing an order dated 09.01.2024 passed under Section 154 of the Income Tax Act, 1961. The respondents, on instructions, submitted that they would release the refund in terms of the said order by 30.04.2024 after due verification.

What were the issues?

1. Whether the petitioner is entitled to a direction for the release of the remaining credit of Tax Deducted at Source (TDS) of Rs. 4,05,67,028/- and a consequential refund of Rs. 2,47,70,758/- along with interest under Section 244A of the Income Tax Act, 1961, for the Assessment Year 2017-18? Assessee's Contention: The petitioner argued that they are entitled to the refund and sought a direction from the Court to the respondents to forthwith grant the credit and refund. They relied on an order passed under Section 154 of the Income Tax Act, 1961, dated 09.01.2024. Revenue's Contention: The respondents, on instructions, submitted that they would release the refund payable to the petitioner in terms of the order dated 09.01.2024 after due verification, on or before 30.04.2024.

Which sections of the Income-tax Act were involved?

Section 244A,Section 154

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26858 OF 2023 (T-IT) BETWEEN:

ONMOBILE GLOBAL LIMITED TOWER 1, 94/1C, AND 94/2, VEERASANDRA, ATTIBELE HOBLI, ANEKAL TALUK, BANGALORE-560 100 A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANIES ACT, 1956, REPRESENTED HEREIN BY ITS MANAGING DIRECTOR, MR. SANJAY BAWEJA. …PETITIONER (BY SRI. T. SURYANARAYANA, SENIOR COUNSEL FOR SMT. TANMAYEE RAJKUMAR.,ADVOCATE)

AND:

1.

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001.

2.

THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001.

3.

CENTRALIZED PROCESSING CENTER REPRESENTED HEREIN BY THE

ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU-560 500.

Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA

4.

DIRECTOR GENERAL OF INCOME TAX (SYSTEMS) ARA CENTRE, GROUND FLOOR, E-2, JHANDEWALAN EXTENSION, NEW DELHI-110 055. …RESPONDENTS (BY SRI.M. DILIP.,ADVOCATE)

THIS W.P IS FILED UNDER ARTICLE

OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENTS TO FORTHWITH GRANT THE REMAINING CREDIT OF TAXES DEDUCTED AT SOURCE OF RS. 4,05,67,028/- AND CONSEQUENTIAL REFUND OF RS. 2,47,70,758/- ALONG WITH INTEREST UNDER SECTION 244A OF THE ACT ILL DATE OF GRANT OF REFUND, FOR THE ASSESSMENT YEAR 2017-18.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

In this petition, petitioner seeks the following reliefs -

"The Petitioner, therefore, most respectfully prays that this Hon’ble Court be pleased to issue a writ, order or direction: i. Directing the Respondents to forthwith grant the remaining credit of taxes deducted at source of Rs.4,05,67,028/- and consequently refund of Rs.2,47,70,758/- along with interest under section 244A of the Act till date of grant of refund, for the assessment year 2017-18; and 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."

2.

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

3.

Learned Senior counsel for the petitioner has filed a memo enclosing a copy of the order dated 09.01.2024 passed under Section 154 of Income Tax Act, 1961. Memo and Order are placed on record.

4.

On instructions, learned counsel for the respondents submits that the respondents would release / disburse the refund payable to the petitioner in terms of Order dated 09.01.2024 after due verification, on or before 30.04.2024.

5.

Submission is placed on record.

6.

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 order dated 09.01.2024, on or before 30.04.2024 along with applicable interest in accordance with law.

7.

Subject to the aforesaid directions, petition stands disposed of.

Sd/- JUDGE

DHA List No.: 1 Sl No.: 5

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