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2017 (9) TMI 664 - HC - Income TaxGrant refund of the amount determined under Section 143(1) along with interest under Section 244 A(1)(aa) - refund sanctioned in the name of petitioner s husband Late P.Krishnamurthy - Held that - Considering the fact that refund has already been granted in favour of the petitioner, one part of the relief sought for by the petitioner has become infructuous. With regard to the claim for interest, I find that representation has been given only on 15.07.2017. Therefore, the second respondent should be granted reasonable time to consider the said representation for payment of interest. Accordingly, while recording that the petitioner has already been granted refund by Demand Draft dated 24.07.2017, there will be a direction to the second respondent to consider the representation of the petitioner, dated 15.07.2017, as expeditiously as possible, preferably, within a period of eight weeks from the date of receipt of a copy of this order.
Issues:
- Direction for refund under Section 143(1) of the Income Tax Act, 1961 for the assessment year 2012-13 along with interest under Section 244 A(1)(aa). - Grant of refund in the name of the petitioner's late husband and subsequent representation for refund in her favor. - Pending request for interest under Section 244 A(1)(aa) of the Act. - Consideration of the representation for payment of interest by the second respondent. Analysis: The petitioner sought a direction for refund under Section 143(1) of the Income Tax Act, 1961 for the assessment year 2012-13 along with interest under Section 244 A(1)(aa). The refund claim was initially granted in the name of the petitioner's late husband, which led to the petitioner making a representation for the refund to be granted in her favor. Upon filing a writ petition, it was revealed that a Demand Draft had been issued in the petitioner's name for the refund amount sanctioned in her late husband's name. However, the request for interest under Section 244 A(1)(aa) was still pending at the time of the hearing. The court acknowledged that the refund had already been granted to the petitioner, rendering one part of the relief sought by the petitioner moot. As for the claim for interest, it was noted that the representation for interest payment was submitted on 15.07.2017, and therefore, the second respondent was directed to be given a reasonable time to consider the representation for the payment of interest under Section 244 A(1)(aa) of the Act. The court emphasized the need for expeditious consideration of the representation, preferably within eight weeks from the date of receipt of the court's order. In conclusion, the writ petition was disposed of with a direction for the second respondent to promptly consider the petitioner's representation for the payment of interest under Section 244 A(1)(aa) of the Income Tax Act, 1961.
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