Bihar State Financial ... vs The Principal Commissioner Of ...
2021 Latest Caselaw 862 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.12122 of 2019
     ======================================================

Bihar State Financial Corporation, Fraser Road, Patna, through its authorized signatory namely Malay Kumar Bhattacharyya, male, aged about 62 years, son of Bhujanga Bhushan Bhattacharyya, resident of Flat no. 42, Panch Bati Apartment, Punaichak, P.O.- Punaichak, P.S.- Shashtrinagar, District- Patna.

... ... Petitioner/s Versus

1. The Principal Commissioner of Income Tax-1 Patna.

2. The Deputy Commissioner of Income Tax, Circle- 2, Patna.

3. The Assistant Commissioner of Income Tax, Circle-2, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Ajay Kumar Rastogi, Advocate For the Respondent/s : Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 12-02-2021

Heard learned counsel for the petitioner and learned

counsel for the respondents.

Petitioner has prayed for following relief:-

"For issuance of a writ in the nature of mandamus of any other appropriate writ for commanding the respondents to issue refund of total Rs.4,66,82,522.00 along with statutory interest under Sections 244 and 244A of the Income Tax Act to the petitioner for the Assessment years 1985-86, 2006- 07, 2007-08, 2008-09, 2009-10, 2011-12, 2014-15 and 2015-16, the break up of the same is quoted hereunder:

Patna High Court CWJC No.12122 of 2019 dt.12-02-2021

Sl. No. A.Y. Amount of Refund

1. 1985-86 8,37,518.00

2. 2006-07 41,52,167.00

3. 2007-08 2,56,09,221.00

4. 2008-09 1,13,02,086.00

5. 2009-10 15,226.00

6. 2011-12 11,28,844.00

7. 2014-15 15,87,260.00

8. 2015-16 20,50,200.00 Total 4,66,82,522.00 B. For any other relief which the petitioner may be

found entitled to by the Hon'ble Court.

Petitioner, a Public Sector Undertaking-cum-

instrumentality of Government of Bihar, prays for writ of

mandamus, with a direction to the respondent-Income Tax

Department to pass order for refund of the amount along with

statutory interest, to which the petitioner is entitled based on the

assessment carried out with respect to the assessment year

commencing from 1985-86 upto 2015-16. According to the

petitioner, the total amount of refund is Rs.4,66,82,522/-

We notice that present petition was filed in the year 2019

and, perhaps, with the passage of time, most of the amount may

have been refunded.

As such, as prayed for, we dispose of the present petition

with direction to the respondent no.3, the Assistant

Commissioner of Income Tax, Circle-2, Patna to process all Patna High Court CWJC No.12122 of 2019 dt.12-02-2021

cases for refund of the amount, subject matter of the present

petition, positively within a period of 4 weeks from the date of

passing of the order. Also the amount due, along with statutory

interest, shall be refunded within a period of 4 weeks thereafter.

Needless to say, issue of payment of interest shall also be

examined accounting for the order passed, if any, by any

appellate authority.

(Sanjay Karol, CJ)

( S. Kumar, J)

Sanjay/-

AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          19.02.2021
Transmission Date       NA