9911796707
TMI Blog2005 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... - Judge(s) : T. S. THAKUR., B. N. CHATURVEDI. JUDGMENT In this petition for a writ of mandamus, the petitioner-company has prayed for a direction against the respondents for refund of the amount deposited by it towards tax deducted at source from the salaries of its expatriate employees. The controversy arises in the following circumstance. The petitioner-company is engaged in the business of providing marketing support, installation and after sale service of textile machinery manufactured by the Rieter group. In order to support the business activities of the latter in India, its parent company appears to have deputed four employees from Switzerland to serve in India. These employees commenced their service in India with the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner's further case is that refund vouchers were, pursuant to the above refunds, issued by the authorities in favour of the expatriate employees, which were received by the petitioner-company but returned to the authorities with the request that the vouchers should be drawn in favour of the petitioner. The first limb of the petitioner's grievance in the above backdrop is that the authorities have not so far examined and passed any order on the request for the issue of a refund voucher in favour of the petitioner-company. The second limb of the grievance in the writ petition is that no orders regarding refund have been passed by the authority competent to do so for some of the assessment years in respect of each one of the above employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant of refund which claim has not yet been finally examined and determined by the concerned authority. He urged that the assessing authority concerned could be given time to pass appropriate orders in accordance with law within a reasonable period to be specified by this court. He submitted that keeping in view the nature of the claims, the assessing authority may be given time till March 31, 2006, to dispose of all the applications made to it by the petitioner. We are not, as submitted by Mr. Jolly, required to examine the question whether refunds are due to the petitioner-company and whether the petitioner company has satisfied the requirements otherwise stipulated for the grant of such refunds. What is, however, evident from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund made by the petitioner-company shall, accordingly, be passed by the competent authority expeditiously, but not later than March 31, 2006. Needless to say that the petitioner shall co-operate with the process of verification and produce any further documents demanded by the authority concerned unless such documents are wholly irrelevant to the question of refund. The writ petition is with the above directions, disposed of. We make it clear that this order shall not be construed as authorising the competent authority from re-examining the issue regarding entitlement of the refund in favour of expatriate employees. This observation shall not however prevent the competent authority to re-examine or reopen the matter if otherwise lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
