Patna High Court
Chandrasekhar Dewalla @ D. ... vs Central Board Of Direct Taxes on 26 August, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11551 of 2021
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Chandrasekhar Dewalla @ D. Chandrashekhar Son of Late Dewalla Venkata
Vishwanatham, Resident of 302, Om Nilay Apartment, West Boring Canal
Road, Khaitan Lane, P.S. S.K. Puri, Patna 800001 at Present Residing at Flat
No. D/701 Sai, Sakshaat Sector-6, Kharghar Navi Mimbai, Kharghar, District-
Raigarh, P.S. Kharghar, Maharashtra 410210.
... ... Petitioner/s
Versus
1. Central Board of Direct Taxes through its Chairman having its Office at
North Block, New Delhi
2. Centralized Processing Center, Income Tax Department, Bangalore.
3. Commissioner of Income Tax, Patna.
4. Dy. Commissioner of Income Tax, Circle-1, Patna.
5. Assistant Commissioner of Income Tax, Circle-(1), Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.D.V.Pathy, Advocate
For the Respondent/s : Mr.Anshuman Singh, Sr. CGC
Mr. Archana Sinha, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
(The proceedings of the Court are being conducted by Hon'ble the Chief
Justice/Hon'ble Judges through Video Conferencing from their
residential offices/residences. Also the Advocates and the Staffs joined the
proceedings through Video Conferencing from their residences/offices.)
Date : 26-08-2021
Petitioner has prayed for the following relief(s):
Patna High Court CWJC No.11551 of 2021 dt.26-08-2021
We appreciate the efforts put in by Mrs. Archana
Patna High Court CWJC No.11551 of 2021 dt.26-08-2021
Sinha, learned counsel in pursuing the matter with the
authorities making them understand the importance and
significance of self-correction, for Institutions have prestige
and not egos.
In para Nos.3 and 5 of the counter affidavit, it
stands averred that the Department has taken remedial
measures and also, after rectification of the impugned order,
not only passed a fresh order dated 19th of July, 2021 but also
initiated process for refund of the excess amount due and
payable to the petitioner.
Para Nos.3 and 5 of the counter affidavit are
extracted as under:
"3. That the brief fact of the case is this that
the petitioner filed his ITR for assessment year 2009-10 on
05.06.2009 at a total income of Rs. 10,75, 650 and the same
was processed under section 143(1) of the IT Act on
16.03.2011 raising a demand of Rs. 329450/- due to
mismatch of TDS. Rectification order under section 154 of
the IT Act was passed on 7.2.2018 giving the credit of
matched TDS as well as collection made against demand for
assessment year 2009-10 from the refund of various
assessment years. On the perusal of the departmental
computer system it is found that inadvertently the refund
raised was adjusted against modification of interest under
section 234B of IT act and this discrepancy has been rectified
by passing an order under section 154 of IT Act on
19.07.2021 and accordingly a refund of Rs. 3,29,990/-
Patna High Court CWJC No.11551 of 2021 dt.26-08-2021
(including payment of interest under section 244A IT Act of
Rs. 88,026/-) has been issued to the petitioner."
5. That in reply of paragraph number 2, 9 to
23 of the writ petition it is stated that credit of TDS has
already been given to the petitioner vide rectification order
dated 07.02.2018 and a refund of Rs. 329990/- has been
issued vide a separate rectification order dated 19.07.2021."
Shri D.V. Pathy, learned counsel for the
petitioner, while thanking Mrs. Archana Sinha, learned counsel
states that the issue of interest be left open for the petitioner to
approach the authorities, if the need so arises.
Prayer allowed and accepted.
In view of the aforesaid intervening
developments, the present petition stands disposed of with the
liberty, as prayed for, by Shri D.V. Pathy.
Interlocutory Application(s), if any, shall stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/-
AFR/NAFR
CAV DATE
Uploading Date 01.09.2021
Transmission Date
