What did the High Court hold?

The High Court disposed of the petition after the revenue's counsel submitted that the petitioner's representation for condonation of delay would be considered and orders passed. The court granted an extension of six months for this consideration.

The petitioner sought a direction to condone the delay in claiming a tax refund for AY 2003-04 and to grant the refund with interest. The application for refund was filed with a delay.

What were the issues?

The primary issue was whether the delay in filing the tax refund claim should be condoned. The court's decision was based on the revenue's undertaking to consider the representation.

Sri P S Srinivasan vs The Director of Income Tax | Karnataka High Court 2015

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF SEPTEMBER 2015 BEFORE THE HON’BLE MR. JUSTICE RAM MOHAN REDDY WRIT PETITION NO.33180 OF 2015 (T-IT)

BETWEEN

SRI P S SRINIVASAN, S/O P K SUNDARAM, AGED ABOUT 63 YEARS, RESIDING AT A202, ADARSH PALACE 47TH CROSS, JAYANAGAR 5TH BLOCK, BENGALURU 560041.

... PETITIONER

(BY SRI. CHYTHANYA K K., ADVOCATE )

AND

THE DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) NO.14/3A, 6TH FLOOR, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD BENGALURU 560 001.

THE INCOME TAX OFFICER , INTERNATIONAL TAXATION, WARD 2(1), NO.14/3A, 6TH FLOOR, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BENGALURU 560 001.

THE CHIEF COMMISSIONER OF INCOME TAX , BANGALORE - I , C R BUILDINGS, QUEEN’S ROAD, BENGALURU 560 001.

THE PRINCIPAL DIRECTORATE GENERAL OF INCOME TAX, (INTERNATIONAL TAXATION) C R BUILDING, I P ESTATE NEW DELHI 110 002.

... RESPONDENTS

(BY SRI. K V ARAVIND, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO CONDONE THE DELAY IN CLAIMING THE REFUND OF TAX, DTD:07.11.2008 FOR THE AY 2003-04 AS PER THE APPLICATION AS ENCLOSED IN ANNEXURE-A AND DIRECT THE RESPONDENTS TO GRANT REFUND OF TAX ALONG WITH INTEREST AS PER THE REFUND APPLICATION ENCLOSED IN ANNEXURE-A.

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 learned counsel for revenue that petitioner’s representation for condonation of delay in filing the return for the assessment year 2003-04, would be considered and orders passed, if

extended six months’ time, nothing further survives for consideration in this petition and is accordingly, disposed of.

Sd/- JUDGE

SRI P S SRINIVASAN vs. THE DIRECTOR OF INCOME TAX

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