Nikhila Nand Thakur (Legal ... vs Central Board Of Direct Taxes
2022 Latest Caselaw 4543 Patna

Citation : 2022 Latest Caselaw 4543 Patna
Judgement Date : 17 August, 2022

Patna High Court

Nikhila Nand Thakur (Legal ... vs Central Board Of Direct Taxes on 17 August, 2022

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.11360 of 2022
     ======================================================

Nikhila Nand Thakur (Legal Representative of Late Indra Nand Thakur), aged about 59 years (Male), Son of Late Indra Nand Thakur Resident of A-1, Magistrate Colony, Ashiana Nagar Road, Ashiana Nagar P.S.- Rajeev Nagar, Patna, Bihar- 800025.

... ... Petitioner/s Versus

1. Central Board of Direct Taxes North Block, Department of Revenue, Ministry of Finance, Government of India, New Delhi.

2. The Commissioner Income Tax Department, CPC, Electronic City Post Office, Bengaluru- 560100, Karnataka

3. The Principal Chief Commissioner of Income Tax, Bihar and Jharkhand, C.R. Building, Birchand Patel Marg, Patna-1.

4. The Chief Commissioner of Income Tax, Patna, C.R. Building, Birchand Patel Marg, Patna-1.

5. Income Tax Officer, Ward No. 4(1), 4th Floor Lok Nayak Jaiprakash Bhawan, Frazer Road Crossing, Patna.

6. Income Tax Officer, Ward No. 5(1), 5th Floor Lok Nayak Jaiprakash Bhawan, Frazer Road Crossing, Patna.

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

For the Petitioner/s : Mr. Rajeev Shekhar, Advocate Mr. Alok Kumar, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mrs. Archana Sinha, Advocate Mr. Sanjeev Kumar, Advocate Mr. Alok Kumar, Advocate Mr. Sriram Krishna, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 17-08-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.11360 of 2022 dt.17-08-2022

"(i) To issue an appropriate writ, order or direction to the opposite party No. 5 to grant refund along with the statutory interest under Section 244A of the I.T. Act as per Annexure-3 for the Assessment Year 2021-2022 within reasonable time.

(ii) To grant any other relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case."

As per the intimation issued by the Revenue under

Section 143(1) of the Income Tax Act, 1961 (Annexure-3 Page

21), petitioner is entitled for refund.

Mrs. Archana Sinha, learned counsel for the

Revenue states that the petitioner's application for refund shall

be processed and appropriate action, in the affirmative, shall be

taken within a period of four weeks.

Statement accepted and taken on record.

Needless to add, petitioner shall be entitled to all

consequential benefits in terms of the Act.

Liberty reserved to the petitioner to file a fresh