S. GURUSWAMY, vs. INCOME TAX OFFICER,

W.P Nos.66947-66949/2010 : 1 : 1 IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER 2012 BEFORE THE HON’BLE MR.JUSTICE H.G.RAMESH W.P. Nos.66947-66949/2010 (T-IT) BETWEEN: S. Guruswamy, H. No.19/24, Kanaka Street, Radio Park, C.B., Bellary-583 102. …Petitioner (By Sri. H.R. Kambiyavar, Advocate) AND: 1. Income Tax Officer, Ward-2, Staff Road, Fort, Bellary. 2. Commissioner of Income Tax, Income Tax offices, Gulbarga. 3. Chief Commissioner of Income Tax, Navanagar, Hubli.

…Respondents (By Sri. Y.V. Raviraj, Advocate) These petitions are filed under Articles 226 and 227 of the Constitution of India, praying to quash the order at Annexure-E passed by the Chief Commissioner of Income Tax, Navanagar, Hubli, and etc. These petitions coming on for preliminary hearing B Group this day, the Court made the following:

W.P Nos.66947-66949/2010 : 2 : 2 ORDER H.G.RAMESH, J. (Oral): Heard. These Writ Petitions are directed against the two orders dated 02.03.2007 and 15.06.2009 produced as Annexures-E and F respectively. By the impugned orders, the Chief Commissioner of Income Tax, Hubli, has rejected the claim made by the petitioner under Section 244A of the Income Tax Act, 1961, for grant of interest on the refunds made by the Income Tax Department. 2. Learned counsel for the petitioner submits that the impugned orders are not speaking orders inasmuch as no reasons are assigned for denial of interest u/s 244A of the Act. 3. As could be seen from the impugned orders, no reasons are assigned for denial of interest. Accordingly, I set aside the impugned orders and

W.P Nos.66947-66949/2010 : 3 : 3 remit the matter to the Chief Commissioner of Income Tax, Hubli, for reconsideration in accordance with law. All contentions of both the parties are kept open. Petitions allowed. SD/- JUDGE bvv