2024 (4) TMI 651 - HC - Income Tax

Adjusting or attempting to adjust any portion of the refunds receivable by the petitioner against the stayed outstanding demand - condoned revised ITRs were submitted in respect of each of the Assessment years but refunds have not been received - petition may be disposed of directing respondent No. 4 to consider and decide his aforesaid representation expeditiously within the stipulated period fixed by this Court - HELD THAT - Having considered the facts and circumstances of the case and considering the limited prayer made by the learned counsel for the petitioner this petition is disposed of directing the respondent No. 4 to consider and decide the representation dated 18-8-2023 (Annexure P-2) and Annexure P-23 dated 8-12-2023 filed by the petitioner within a period of 60 days from receipt /submission of copy of this order.

Summary

Issues involved: Petitioner seeking relief through writ petition under Article 226 of the Constitution of India for various matters related to refunds and representation not being decided by respondent authorities.

Summary:

Issue 1: Relief sought by the petitioner
The petitioner sought various reliefs through the writ petition, including calling for the entire record related to the petition, directing respondent authorities to decide the representation in a time-bound manner, releasing refunds for specific assessment years, and restraining adjustment of refunds against outstanding demands.

Issue 2: Background and submissions
The petitioner, a retired IAS officer, faced deductions in pension amounts for certain assessment years. Seeking permission under Section 119(2)(b) of the IT Act, 1961, the petitioner submitted revised returns for those years but did not receive refunds. Representations were made to the respondent department, which remained undecided.

Judgment
The petition was heard and disposed of with the consent of both parties. The court directed respondent No. 4 to consider and decide the representations filed by the petitioner within 60 days from the receipt of the order, addressing the grievances raised by the petitioner in a timely manner. The petition was disposed of at the motion stage itself.