2021 (7) TMI 910 - HC - Income Tax

Claim of refund of tax as per Section 89(1) - grievance of the petitioner is that at the time of submitting the income tax return for the financial year 2013-2014, in the assessment year 2014-2015, the petitioner is entitled to the refund as per Section 89(1) - HELD THAT - Considering the limited scope of the prayer sought for in this writ petition, without going into the merits of the case projected by the petitioner either in his representation or in this Writ Petition, the respondents are directed to consider the representation of the petitioner dated 17.12.2019, on merits and in accordance with law and pass appropriate orders within a period of twelve weeks from the date of receipt of a copy of this order. Such exercise shall be done after giving due opportunity to the petitioner.

Summary

Issues:
Claim of refund of tax amount under Section 89(1) of the Income Tax Act.

Analysis:
The petitioner, a retired Physical Education Training Teacher, filed a writ petition seeking a Writ of Mandamus to direct the respondents to process his claim of refund of tax amount under Section 89(1) of the Income Tax Act. The petitioner received pension income and arrears, for which tax was deducted at the source. Despite filing for tax relief and refund, the petitioner received a demand notice from the second respondent, including interest liability. The petitioner approached the Court, leading to a rectification order reducing the demand to Nil after giving credit to TDS. However, the petitioner's representations for refund remained pending. The petitioner sought direction for the disposal of his representation.

The Court, considering the limited scope of the prayer in the writ petition, directed the respondents to consider the petitioner's representation dated 17.12.2019 on merits and in accordance with the law. The respondents were instructed to pass appropriate orders within twelve weeks from the date of receipt of the Court's order, ensuring the petitioner is given a fair opportunity in the process. The writ petition was disposed of without any costs.

This judgment highlights the importance of addressing claims for tax refunds promptly and in compliance with the law. It emphasizes the need for authorities to consider representations from taxpayers diligently and make decisions within a reasonable timeframe, ensuring fairness and adherence to legal provisions.