Navin Subhedar Nagri Sahakari Pat ... vs The Commissioner, Income Tax ...
2024 Latest Caselaw 1771 Bom

Bombay High Court

Navin Subhedar Nagri Sahakari Pat ... vs The Commissioner, Income Tax ... on 22 January, 2024

Author: Avinash G. Gharote

Bench: Avinash G. Gharote, M.S. Jawalkar

2024:BHC-NAG:853-DB



                Judgment                          1                  12wp4344.23.odt




                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
                                NAGPUR BENCH, NAGPUR.


                                 WRIT PETITION NO. 4344/2023


                       Navin Subhedar Nagri Sahakari
                       Pat Sanstha Maryadit, Nagpur,
                       Through Authorized Officer,
                       Office at 750, Navin Subhedar Layout,
                       Nagpur-24
                                                               .... PETITIONER(S)

                                          // VERSUS //

                (1)    The Commissioner,
                       Income Tax Department, Nagpur,
                       Office at Civil Lines, Nagpur 01

                (2)    The Income Tax Officer,
                       ITO Ward No. 4(4),
                       Income Tax Department,
                       Office at Seminary Hills at Nagpur

                (3)    The Chairman,
                       State Bank of India, Corporation Centre,
                       State Bank Bhawan Madame Cama Road,
                       Nariman Point, Mumbai 400 021
                                                            .... RESPONDENT(S)

                 ∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞
                     Mr. A.P. Deshmukh, Advocate for the Petitioner(s)
                   Mr. B.N. Mohta, Advocate for the Respondent Nos. 1 & 2
                 ∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞∞




..ANSARI..
              Judgment                           2                  12wp4344.23.odt




             CORAM : AVINASH G. GHAROTE &
                     SMT. M.S. JAWALKAR, JJ.
                     JANUARY 22, 2024


             ORAL JUDGMENT :- (PER: AVINASH G. GHAROTE, J.)

. RULE. Rule made returnable forthwith. Heard Mr. A.P.

Deshmukh, learned Counsel for the Petitioner and Mr. B.N.

Mohta, learned Counsel for the Respondent Nos. 1 & 2.

(2) The only issue raised in this Petition is regarding the

payment of refund on account of the Income Tax Returns for

Financial Year 2011-12 and Financial Year 2008-09 of

Rs. 15,42,540/- and Rs. 9,07,870/- respectively having been

returned back to the Respondents on account of the closure of the

account of the Petitioner at the relevant time. There is no dispute

that the Petitioner is entitled for refund of the aforesaid amount

on account of the finalization of the returns for the aforesaid

Financial Years.

..ANSARI..

                                Judgment                           3                    12wp4344.23.odt




                               (3)    That being the position, we direct the Respondents to

refund/transfer the aforesaid amount in the account of the

Petitioner as indicated in Prayer Clause (i) of the Petition.

(4) The Petition is accordingly disposed of in the above terms.

No costs. Pending Application(s), if any, stand(s) disposed of.

(SMT. M.S. JAWALKAR, J.) (AVINASH G. GHAROTE, J.)

Signed by: A.P. ANSARI ..ANSARI..

Designation: PS To Honourable Judge Date: 22/01/2024 17:19:35