Patna High Court
Alkem Laboratories Limited vs The Deputy Director Of Income Tax on 5 March, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Sunil Dutta Mishra
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13163 of 2023
======================================================
Alkem Laboratories Limited, a Limited Company incorporated under the
Companies Act, 1956, having its office at Exhibition Road, Patna G.P.O., P.S.
Gandhi Maidan in the town and District of Patna through its Regional
Director, Ashok Kumar, son of Late Lalan Kumar Singh, aged about 57,
resident of F-145, P.C. Colony, Kankarbagh, Patna-800020, P.O. and P.S.-
Kankarbagh, District-Patna.
... ... Petitioner.
Versus
1. The Deputy Director of Income Tax, Centralized Processing Centre,
Income Tax Department, Bangalore-560 500.
... ... Respondent.
======================================================
Appearance :
For the Petitioner : Mr. Ajay Kumar Rastogi, Senior Advocate.
Ms. Smriti Singh, Advocate.
Mr. Anubhav Khowala, Advocate.
For the Respondent : Ms. Archana Sinha @ Archana Shahi, Senior Advocate.
======================================================
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 05-03-2025
In the instant writ petition, petitioner has prayed for the
following relief(s):
"(i) For issuance of writ of certiorari or any other
appropriate writ, order or direction quashing
the intimation order under Section 143(1)
dated 29.07.2023 passed by the Deputy
Director of Income Tax, CPC, Bangalore
(Respondent no.1), whereby the income of
the appellant has been computed at
Rs.2662,45,70,910/- as against returned
income of Rs.515,17,04,850/- and thereby
Patna High Court CWJC No.13163 of 2023 dt.05-03-2025
making adjustment of Rs.2147,28,66,060/-,
as the said intimation order under Section
143(1) is contrary to the mandatory
provisions of first and second proviso to
Section 143(1) and is wholly arbitrary and
illegal besides it being passed in blatant
violation of principles of natural justice and
fairplay.
(ii) For issuance of any other writ, order or
direction which your Lordships may deem fit
and proper in the facts and circumstances of
the case.
2. During the pendency of the present lis, petitioner's
due amount of Rs.33 crores to be refunded by the respondent
were disbursed in the following manner:
"A sum of Rs.23 Crores in the month of August, 2024,
Rs.47 Lacs in the month of December, 2024, Rs.26.73
Lacs in the month of December, 2024 and Rs.9 Crores
and 63 Lacs on 21.01.2025 along with interest on
belated refund of the petitioner's due has been paid."
3. Therefore, nothing remains in the present lis. Be that
as it may, the Tax Payer has been unnecessarily harassed and
compelling the petitioner to invoke remedy before this Court
insofar as seeking financial due to him and made him to wait
for more than one year. No doubt, interest has been paid to
Patna High Court CWJC No.13163 of 2023 dt.05-03-2025
him, however, cost of the litigation is warranted in the present
case. We propose to impose cost of Rs.50,000/-(Rupees Fifty
Thousand). Cost shall be remitted in the Lawyers' Association
Welfare Benevolent Fund having Bank Account
No.7801893276, IFSC Code-IDIB000L501, within a period of
four months from the date of receipt of this order.
4. With the above observations, instant writ petition
stands disposed of.
5. Pending Interlocutory Application(s), if any, stands
disposed of.
(P. B. Bajanthri, J)
( Sunil Dutta Mishra, J)
P.S./-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 06.03.2025.
Transmission Date NA
