Karnataka High Court
Cisco Systems International B V vs Deputy Commissioner Of Income Tax on 16 August, 2023
Bench: Krishna S.Dixit
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NC: 2023:KHC:28875
WP No. 7827 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF AUGUST, 2023
BEFORE
THE HON'BLE MR JUSTICE KRISHNA S DIXIT
WRIT PETITION NO.7827 OF 2023 (T-IT)
BETWEEN:
CISCO SYSTEMS INTERNATIONAL B.V.,
HAARLERBERGWEG, 13-19,
11001 CH, AMSTERDAM,
NETHERLANDS - 1025,
INCORPORATED UNDER
THE LAW OF NETHERLANDS,
(C/O ERNST AND YOUNG LLP,
1ST FLOOR, 'A' WING,
DIVYASREE CHAMBERS,
O' SHAUGHNESSY ROAD,
LANGFORD TOWN, SHANTINAGAR,
BENGALURU - 560 027).
PAN: AADCC920ID
REPRESENTED BY ITS
AUTHORISED SIGNATORY,
SR. MANAGER TAX,
MR. SRIHARI VARANASI,
Digitally signed
by SHARADA AGED ABOUT 52 YEARS,
VANI B R/AT FLAT 8173,
Location: HIGH SOBHA FOREST VIEW APARTMENT,
COURT OF VAJARAHALLI MAIN ROAD,
KARNATAKA
OFF KANAKAPURA ROAD,
BENGALURU, KARNATAKA - 560 062.
...PETITIONER
(BY SRI. NAGESWAR RAO D.D., ADVOCATE)
AND:
1. DEPUTY COMMISSIONER OF INCOME TAX,
INTERNATIONAL TAXATION, CIRCLE-1(1),
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NC: 2023:KHC:28875
WP No. 7827 of 2023
BMTC BUILDING, 80 FT ROAD,
6TH BLOCK, KORAMANGALA,
BENGALURU - 560 095.
2. COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION),
BMTC BUILDING, 80 FT ROAD,
6TH BLOCK, KORAMANGALA,
BENGALURU - 560 095.
3. CHIEF COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION),
(SOUTH ZONE), C.R. BUILDING,
NO.1, QUEEN'S ROAD,
BENGALURU - 560 001.
4. UNION OF INDIA,
THROUGH ITS SECRETARY,
MINISTRY OF FINANCE, GOVT.OF INDIA,
NORTH BLOCK, CENTRAL SECRETARIAT,
NEW DELHI - 110 001.
...RESPONDENTS
(BY SRI. DILIP M., ADVOCATE FOR R1-R3;
SRI. MADANAN R. PILLAI, ADVOCATE FOR R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF CONSTITUTION OF INDIA PRAYING TO DIRECTING THE
RESPONDENT TO PROCESS RETURN OF INCOME FOR
ASSESSMENT YEAR 2010-11 AND FORTHWITH ISSUE REFUND
OF RS.53,59,544 TOGETHER WITH INTEREST TIL DATE OF
PAYMENT OF REFUND INTO PETITIONER'S BANK ACCOUNT AS
LAWFULLY DUE TO THE PETITIONER AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
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NC: 2023:KHC:28875
WP No. 7827 of 2023
ORDER
Petitioner - Assessee before this court with the
following principal prayer:
"Issue appropriate writ mandamus and/or any
other appropriate writ, order or direction
directing respondents to process return of
income for assessment year 2010-11 and
forthwith issue refund of Rs. 53,59,544/-
together with interest till date of payment of
refund into Petitioner's bank account as lawfully
due to the Petitioner."
2. Learned counsel appearing for the Petitioner
submits that in terms of the law laid down in the Division
Bench judgment in K NAGESH vs. ASSISTANT
COMMISISONER OF INCOME-TAX (2015) 376 ITR (KAR)
the prayer of petitioner needs to be allowed since it is
innocuous. He also notifies to the Court the mandate of
Article 350 of the Constitution which imposes an obligation
on all authorities to consider grievance of the kind in
accordance with law and in a time bound way.
3. Learned Panel counsel appearing for the
Respondent Nos.1 to 3 opposes the Petition contending
that unless duty to consider is demonstrated, writ petition
NC: 2023:KHC:28875
WP No. 7827 of 2023
is misconceived. When the decision of Division Bench
supra is notified, he fairly agrees to instruct his clients to
look into the grievance of Petitioner in accordance with law
and within a reasonable period should all contentions be
kept open. This is appreciable.
In view of the above, Writ Petition is disposed off,
placing on record the assurance of Panel Counsel for the
answering respondents as above. Time for compliance is
eight weeks. All contentions kept open.
It is open to the answering respondent to solicit any
information/documents from the side of Petitioner as are
required for due consideration of her representation;
however, in the guise of such solicitation, no delay shall be
brooked.
Now, no costs.
Sd/-
JUDGE
ABK
CT: ABS
