Ashok Commercial Enterprises vs Central Processing Unit (Cpc) Bengaluru — Bombay HC (2025) — LawSathi Research

Ashok Commercial Enterprises vs Central Processing Unit (Cpc) Bengaluru — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Directions issued on the Revenue's statement: the Assessing Officer to determine the refund and interest for assessment years 2012-13 and 2013-14 by 28 April 2025 and forward the order to Respondent No.1, which is to credit the refund and interest by 15 June 2025; petitions disposed of accordingly with no orders as to costs.

Issue for consideration

Whether the Petitioner-Assessee is entitled to refund of amounts for assessment years 2020-21 to 2023-24 that the Assessing Officer had adjusted against demands for assessment years 2011-12, 2012-13 and 2013-14, and within what timelines the refund and interest are to be determined and credited.

Court's answer

Accepting the statement of Mr Sharma, counsel for the Respondent, the Court directed the Assessing Officer to pass the necessary orders determining the refund and interest, if any, for assessment years 2012-13 and 2013-14 on or before 28 April 2025.

Ratio / Principle

The Assessing Officer is to forward the determination order to Respondent No.1, which is to credit the amount of refund and the interest so determined on or before 15 June 2025.

Key takeaways

The Petitions are disposed of in the above terms, with no orders as to costs.ratio¶29

Detailed headnote1 paragraphs

Bombay High Court (Ordinary Original Civil Jurisdiction), M.S. Sonak & Jitendra Jain, JJ., disposed of four writ petitions (WRIT PETITION NO. 5425 OF 2024, with WRIT PETITION NO. 65 OF 2025, WRIT PETITION NO. 91 OF 2025 and WRIT PETITION NO. 829 OF 2025) filed by Ashok Commercial Enterprises against Central Processing Unit (CPC), Bengaluru and others, seeking refund of amounts for assessment years 2020-21 to 2023-24 that the Assessing Officer had adjusted against demands for assessment years 2011-12, 2012-13 and 2013-14. The grievance for assessment year 2011-12 was recorded as resolved, the Revenue having refunded the adjusted amount. For assessment years 2012-13 and 2013-14, the demands no longer existing, the Court accepted the statement of the Respondent's counsel and directed the Assessing Officer to pass orders determining the refund and interest, if any, on or before 28 April 2025, and Respondent No.1 to credit the refund and interest on or before 15 June 2025. Petitions disposed of in the above terms; no orders as to costs.

18-WP-5425-659-18-29.DOCX

Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

Digitally signed byCHAITANYA CHAITANYA ASHOK ASHOK JADHAV JADHAV Date: 2025.04.23 14:45:34 +0530

WRIT PETITION NO. 5425 OF 2024

WITH

WRIT PETITION NO. 65 OF 2025 WITH

WRIT PETITION NO. 91 OF 2025 WITH WRIT PETITION NO. 829 OF 2025

Ashok Commercial Enterprises … Petitioner Versus Central Processing Unit (CPC), Bengaluru And Ors. … Respondents

… Respondents

Ms Rutuja N. Pawar a/w Ms Hetal Laghave, Ms Sneha More, for Petitioner/s.

Mr Akhileshwar Sharma a/w Ms Shradha Worlikar, for Respondent.

CORAM : M.S. Sonak &

Jitendra Jain, JJ.

DATED : 21 APRIL 2025

PC:-

These four Petitions, for assessment years 2020-21, 2021-22, 2022-23, 2023-24, have been instituted by the Petitioner-Assessee, seeking refund of the amount which the Assessing Officer had adjusted against the demands for the Assessment Year 2011-12, 2012-13 and 2013-14.

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18-WP-5425-659-18-29.DOCX

Learned counsel for the Petitioner-Assessee submits that in so far as the assessment year 2011-12 is concerned, there was a demand against which the refund for previous assessment years were adjusted and now for assessment year 2011-12 there has been no demand and the Revenue has refunded the amount which was adjusted against the demand of assessment year 2011-12. Therefore, the grievance stands resolved.

In so far as assessment years 2012-13 and 2013-14 are concerned, refund of the above four assessment years were adjusted against the demand for assessment year 2012-13 and 2013-14 but now those demands do not exist and therefore the refund is pending as of today. Mr Sharma, learned counsel for the Respondent submits, on instructions, that the Assessing Officer will pass necessary orders for the assessment years 2012-13 and 2013-14, determining the refund and the interest, if any, within one week from today.

Mr Sharma further submits that upon passing of the order, the Assessing Officer will forward the same to Respondent No. 1 who is the concerned authority to release the refund to the credit of the Petitioner. Mr Sharma also submits that a period of six weeks be granted to Respondent No.1 for crediting the refund determined by the Assessing Officer.

We accept the statement of Mr Sharma and passing the following order :

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18-WP-5425-659-18-29.DOCX

ORDER

(a) The Assessing Officer will pass the necessary orders determining the refund and interest, if any, for the assessment year 2012-13, 2013-14 on or before 28 April 2025.

(b) The Assessing Officer will forward the aforesaid order to the Respondent No.1. Thereafter, Respondent No.1 will credit the amount of refund and the interest determined by the Assessing Officer on or before 15 June 2025.

The Petitions are disposed of in the above terms.

No orders as to costs.

(Jitendra Jain, J)

(M.S. Sonak, J)

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