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WA No. 100416 of 2022
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR JUSTICE UMESH M ADIGA WRIT APPEAL NO. 100416 OF 2022 (T-IT) BETWEEN:
THE RADDI SAHAKAR BANK NIYAMIT PAN AAAAT3297K REPRESENTED BY CHIEF EXECUTIVE OFFICER SRI VENKARADDI S/O RUDRAPPA NAGAVI, AGE. 57 YEARS, AKSHAYA ENCLOAVE, STATION ROAD, DHARWAD 580001. …APPELLANT (BY SRI. MANOJ D PUKALE.,ADVOCATE) AND: 1. ADDITIONAL/ASSISTANT COMMISSIONER OF INCOME TAX, NAFAC, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTRE, NEW DELHI 110001 2. CHIEF COMMISSIONER OF INCOME TAX REFAC, 2ND FLOOR, AAYAKAR BHAVAN E.D.C. COMPLEX, PATTO PLAZA, PANAJI, 403001 3. ASST./DEPUTY COMMISSIONER OF INCOME TAX, CPC, CETRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, ELECTRONIC CITY POST OFFICE, BENGALURU 560100 4. THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-1(1) AND TPS HUBLI, INCOME TAX OFFICE, C.R BUILDING, P.B.ROAD, NAVANAGAR, HUBBALLI 580025
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WA No. 100416 of 2022
COMMISSIONER OF INCOME TAX APPEAL UNIT-1(CIT(AU)-1), CENTRAL REVENUE BUILDING, P.B. ROAD, NAVANAGAR, HUBBALLI 580025 …RESPONDENTS (BY SRI.Y.V.RAVIRAJ, ADV. FOR R1 TO R5)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING THIS HON BLE COURT TO, I) THE APPEAL BE ALLOWED BY MODIFYING THE IMPUGNED ORDER DATED 02/09/2022 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.103906/2022 (T-IT) II) DIRECTION BE ISSUED TO REFUND THE EXCESSIVELY COLLECTED TAX OF RS.1,18,28,036/- AS PER FORM 26AS WHICH ACCRUED TO APPELLANT AS A RESULT OF A) CCBDT CIRCULAR NO. 2/2022 DATED 11/09/02 AND NO. 19/2015 DATED 27/11/2015 B) CIT(A) ORDER DATED 29/02/15 IN ITA.NO. 482/CIT(A)/HBL/2014-15 C) ITAT ORDER DATED 10/07/2015 IN TA.NOS.368 AND 369/BANG/2015 AND ORDER DATED 27/09/2017 ITA NO.1245/BNG/2016 AND D) HON BLE HIGH COURT JUDGMENTS DATED 16/08/2016 IN ITA NOS.100129/100131/100132 ALL OF 2014 FOR THE SAME CAUSE FOR THE EARLIER YEARS WITH A DIRECTION FOR REFUND WITH INTEREST UNDER S. 244 OF INCOME ACT, 1961. THE FORM 26AS IS PRODUCED AS ANNEXURE-F IN WP III) DIRECTION BE ISSUED TO R-1/R-4 FOR TIME BOUND DISPOSAL OF ISSUES REMANDED BY BENGALURU INCOME TAX APPELLATE TRIBUNAL VIDE PARA .9 OF THE ORDER DATED 31/07/20 IN ITA NO. 2527/BANG/2017 PRODUCED AS ANNEXURE-J IN THE WP NO.103096/2022 IV) DIRECTION BE ISSUED TO R-5 TO TIME BOUND DISPOSE PENDING APPEAL DATED 14/02/2018 THE APPEAL MEMO IS PRODUCED AS ANNEXURE-H IN THE WP NO.103096/2022. THIS WRIT APPEAL COMING ON FOR PRELIMINARY HEARING THIS DAY, S.SUNIL DUTT YADAV J., MADE THE FOLLOWING:
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WA No. 100416 of 2022
ORDER
The present appeal has been filed challenging the order of the learned single Judge passed in W.P.No.103096/2022 whereby the learned single Judge has disposed off the writ petition directing to dispose off the main matters pending in respect of the assessment year 2014-15, while also observing that request for interim prayer that was made before the authorities cannot be adjudicated upon, as the proceeding itself had been disposed off.
Learned counsel for the appellant submits that there was no protection for him during the pendency of the proceedings and refund has been adjusted in excess of 20%. It is further contended that he is entitled for refund in excess of 20%.
It is now noticed that the first appeal of the assessee is pending and all that could be stated is request of the appellant herein for refund of the amount in excess of 20% is a matter that could be raised before the first appellate authority, who shall consider the same and also endeavour to dispose off the appeal itself expeditiously.
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WA No. 100416 of 2022
Accordingly, the appeal is disposed off.
Sd/- JUDGE
Sd/- JUDGE
MBS