GUJARAT PETROSYNTHESE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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WP/37344/2015HC KarnatakaKAHC01005748201530 October 2015Bench: RAM MOHAN REDDY3 pages
AI SummaryDisposed

What did the High Court hold?

The Court granted two weeks' time for the Income Tax department to process the payment of dues to the petitioner. The petition was disposed of upon recording the department's submission that the payment order was in process.

What were the facts?

The petitioner sought a writ of mandamus to direct the Income Tax department to give effect to a Gujarat High Court order and refund a substantial amount along with interest. The delay was attributed to the transfer of assessment files from Gujarat to Karnataka.

What were the issues?

The primary issue was the non-compliance by the Income Tax department with a previous High Court order directing a refund. The court addressed the delay in processing the refund due to administrative transfers.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER 2015 BEFORE THE HON’BLE MR. JUSTICE RAM MOHAN REDDY WRIT PETITION NO.37344/2015(T-IT)

BETWEEN:

GUJARAT PETROSYNTHESE LIMITED, NO.24, II MAIN, DODDANEKKUNDI, INDUTRIAL AREA, PHASE I, MAHADEVAPURA POST, BENGALURU – 560 048 REPRESENTED BY ITS DIRECTOR, DR.RAMESHCHANDRA M. THAKKAR,

…PETITIONER (BY SRI H.MUJTABA, ADV.,)

AND:

1.

DEPUTY COMMISSIONER OF

INCOME TAX, CIRCLE 3(1) (2)

BENGALURU – 560 001.

2.

THE PRINCIPAL COMMISSIONER OF

INCOME TAX-III,

BENGALURU – 560 001.

3.

THE PRINCIPAL CHIEF COMMISSIONER,

OF INCOME-TAX, BENGALURU,

(ALL HAVING THEIR OFFICE

ADDRESS AT CENTRAL REVENUE BUILDING,

QUEENS ROAD,

BENGALURU – 560 101.

4.

UNION OF INDIA,

THROUGH MINISTRY OF FINANCE,

NORTH BLOCK,

NEW DELHI – 110 001.

…RESPONDENTS

(BY SRI JEEVAN. J. NEERALGI, ADV., FOR R1 TO R3)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO FORTHWITH GIVE DUE EFFECT TO THE ORDER OF THE HON’BLE HIGH COURT OF GUJARAT DATED 05.11.2014 PASSED IN TAX APPEAL NO.708 OF 2005 VIDE ANN-K AND THERBY REFUND A SUM OF RS.1,98,82,287/- DUE TO THE PETITIONER TOGETHER WITH INTEREST THEREON IN ACCORDANCE WITH THE INCOME TAX ACT.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Recording the submission of Sri Jeevan N Neeralagi, learned standing counsel for respondent Income Tax department that payment order over dues to the petitioner is in process, as the files relating to petitioner’s assessment were transferred from Gujarat

State to Karnataka State, it is reasonable to extend two weeks time. Compliance by 13th November 2015.

Petition stands disposed of.

Sd/- JUDGE

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