Jammu & Kashmir High Court
M/S Kashmir Tubes vs Union Of India on 18 October, 2023
Sr.No. 51
HIGH COURT OF JAMMU & KASHMIR AND LADAKH
AT JAMMU
WP(C) No. 2286/2023 c/w
M/S Kashmir Tubes .... Appellant(s)/Petitioner(s)
Lane 2, Phase-II, Sidco Industrial Complex, Bari
Brahmana, Jammu (J&K)
Through :- Mr. Gautam Chugh, Advocate.
V/s
1. Union of India ....Respondent(s)
Through the Secretary, Department of
Revenue, Ministry of Finance, North
Block, New Delhi-110001.
2. The Deputy Commissioner of Income
Tax, Circle-I, Jammu.
Through:- Ms. Aruna Thakur, Advocate.
Mr. Mohnish Digra, IRS, Deputy Commissioner,
Income Tax, Jammu.
WP(C) No. 2287/2023
.... Appellant(s)/Petitioner(s)
M/S Kashmir Tubes
Lane 2, Phase-II, Sidco
Industrial Complex, Bari
Brahmana, Jammu (J&K)
Through :- Mr. Gautam Chugh, Advocate.
V/s
1. Union of India ....Respondent(s)
Through the Secretary,
2 WP(C) No.2286/2023 c/w
WP(C) No. 2287/2023
Department of Revenue,
Ministry of Finance, North
Block, New Delhi-110001.
2. The Deputy Commissioner
of Income Tax, Circle-I,
Jammu.
Through :- Ms. Aruna Thakur, Advocate.
Mr. Mohnish Digra, IRS, Deputy Commissioner,
Income Tax, Jammu.
Coram: HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
HON'BLE MR. JUSTICE MOHAN LAL, JUDGE
JUDGMENT (Oral)
18.10.2023.
(Sanjeev Kumar J)
WP(C) No. 2286/2023
1. This petition pertains to refund case for the assessment year 2004-05
(financial year 2003-04). The short grievance projected by the petitioner in this
petition is that he has filed a claim for refund of an amount of Rs 2,89,543 which
is payable to him in respect of assessment year 2004-05. The refund claim has
been processed by the authorities concerned but the same has not been released
on the ground that the payment of income tax through payment challans for the
assessment year 2004-05 has not been reflected on OLTAS (Online Tax
Accounting System).
2. On the last date of hearing, when we heard learned counsel for the
petitioner, we were of the view that the reflection of income tax payments made
by the assessee on OLTAS was not prima facie the responsibility of the assessee
and, therefore, he could not be punished for the same. However, with a view to
have the matter amicably settled, we, through learned counsel for the
respondents, requested the personal presence of the Deputy Commissioner,
Income Tax, Jammu so that the matter is put a quietus. We are happy to note that
WP(C) No. 2287/2023
in response to our request, the Deputy Commissioner, Income Tax, Jammu has
appeared and has fairly submitted that the issue has been sorted out and the
refund claim of the petitioner, which is due to him for the assessment year 2004-
05, has been processed. He submits that the same shall be paid to the petitioner
within a period of eight weeks from today. The statement of learned Deputy
Commissioner is taken on record.
3. This petition is, accordingly, disposed of with a direction to the
respondents to ensure that the refund due to the petitioner is released in his
favour within a period of eight weeks along with applicable interest. We further
make it clear that if due amount is not released within the stipulated period, the
payable amount shall attract interest at the rate of 12 percent.
WP(C) No. 2287/2023
1. This petition pertains to refund case for the assessment year 2001-02
(financial year 2000-01). The short grievance projected by the petitioner in this
petition is that he has filed a claim for refund of an amount of Rs. 6,90,149/-
which is payable to him in respect of assessment year 2001-02. The refund claim
has been processed by the authorities concerned but the same has not been
released on the ground that the payment of income tax through payment challans
for the assessment year 2001-02 has not been reflected on OLTAS (Online Tax
Accounting System).
2. On the last date of hearing, when we heard learned counsel for the
petitioner, we were of the view that the reflection of income tax payments made
by the assessee on OLTAS was not prima facie the responsibility of the assessee
and, therefore, he could not be punished for the same. However, with a view to
have the matter amicably settled, we, through learned counsel for the
WP(C) No. 2287/2023
respondents, requested the personal presence of the Deputy Commissioner,
Income Tax, Jammu so that the matter is put a quietus. We are happy to note that
in response to our request, the Deputy Commissioner, Income Tax, Jammu has
appeared and has fairly submitted that the issue has been sorted out and the
refund claim of the petitioner, which is due to him for the assessment year 2001-
02, has been processed. He submits that the same shall be paid to the petitioner
within a period of eight weeks from today. The statement of learned Deputy
Commissioner is taken on record.
3. This petition is, accordingly, disposed of with a direction to the
respondents to ensure that the refund due to the petitioner is released in his
favour within a period of eight weeks along with applicable interest. We further
make it clear that if due amount is not released within the stipulated period, the
payable amount shall attract interest at the rate of 12 percent.
(Mohan Lal) (Sanjeev Kumar)
Judge Judge
Jammu:
18.10.2023.
Neha-1
Whether the order is reportable: Yes/No.
