2022 (1) TMI 993 - HC - Income Tax

Sanction of the refund claim with interest u/s 244A - petitioner submits that it is his grievance that request letter seeking sanction of the refund claim with interest has not been processed and no orders has been passed by the respondents so far and as such, the petitioner is before this Court by way of the present petition -respondents submits that if reasonable time is granted, respondents would take necessary steps to consider the said application and address all the grievance of the petitioner - HELD THAT - In view of the aforesaid facts and circumstances and the submissions made at the bar, we deem it just and appropriate to dispose of this petition directing the respondents to process the request letter dated 14.08.2013 and to refund the excess.

Summary

Issues Involved:
Petition seeking a writ of mandamus to expedite the processing and sanction of a refund claim under the Income Tax Act, 1961 for Assessment Year 2006-07.

Analysis:
The petitioners, two advocates, sought a writ of mandamus or a direction to the respondents, also advocates, to process and sanction a refund claim of ?5,17,691 with interest under specific sections of the Income Tax Act, 1961 for the Assessment Year 2006-07. The petition emphasized the non-processing of the request letter dated 14.08.2013, leading to the filing of the present petition before the High Court. The learned counsel for the petitioners reiterated the contentions and submitted that the refund claim had not been processed by the respondents, prompting the court intervention.

The respondents' counsel, on the other hand, assured that if given reasonable time, they would address the petitioner's concerns and process the refund claim in accordance with the law. Considering the submissions from both sides, the court found it just and appropriate to dispose of the petition by directing the respondents to process the request letter dated 14.08.2013 promptly. The court ordered the refund of the excess amount along with interest within a period of five months from the date of receipt of the court's order. With this direction, the petition was disposed of, providing relief to the petitioners and ensuring compliance with the law regarding the refund claim under the Income Tax Act, 1961 for the specified assessment year.

This judgment exemplifies the court's role in ensuring the timely and lawful processing of refund claims under the Income Tax Act, 1961. It highlights the importance of addressing grievances promptly and in accordance with legal provisions. The court's directive to expedite the refund process within a specified timeframe demonstrates its commitment to upholding justice and equity in matters concerning financial claims and legal obligations.