The High Court allowed a writ petition to quash the CIT's impugned order rejecting a refund claim. Applying existing law, the Court held land acquisition compensation is tax-exempt and directed the CIT to refund the collected tax within one month.
The petitioner directed to be refunded the entire tax collected by the respondents within one month.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2024:KHC:949 WP No. 7660 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7660 OF 2023 (T-IT)
BETWEEN:
SMT. P . JAISHREE, NO.16/4, NH SCHOOL ROAD, V.V. PURAM,BENGALURU-560004 AGED ABOUT 71 YEARS.
…PETITIONER
(BY SMT. BORKAR SHEETAL SUBODH.,ADVOCATE)
AND:
Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA
…RESPONDENTS
(BY SRI.E.I. SANMATHI.,ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATD.8.03.2023, PASSED BY THE
NC: 2024:KHC:949 WP No. 7660 of 2023
CONCERNED RESPONDENT AUTHORITY VIDE F.NO.COND.119(2)(B)/ CCIT/BNG-1/2022-23 PASSED IN DIN.ITBA/COM/S/91/2022-23/1051049705(91), VIDE ANNX-D; DIRECT THE CONCERNED R1 AUTHORITY TO CONSIDER THE APPLICATION UNDER SEC.119(2)(B) OF THE ACT DATED 09.09.2019 VIDE ANNX-C TO CONSIDER THE SAID APPLICATION FILED BY THE PETITIONER AND THEREAFTERPASS AN ORDER TO E-FILE THE RETURNS UNDER SEC.119(2)(B) IN RESPECT TO THE EXEMPTION CLAIMED BY THE PETITIONER, UNDER THE INCOME TAX ACT, 1961 AND ALLOW THE SAME AND TO REFUND THE AMOUNT AS PER THE COMPUTATION OF INCOME.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
In this petition, the petitioner seeks the following reliefs:
“[i] Issue a Writ of Certiorari or in the like nature of writ, quashing the impugned order dated 08.03.2023, passed by the concerned respondent Authority vide F. No.Cond.119[2][b]/CCIT/BNG1/2022-23 passed in DIN:ITBA/COM/S/91/202223/1051049705[1] vide Annexure-D;
[ii] Issue a Writ of Mandamus or in the like nature of writ, directing the concerned respondent No.1 authority to consider the application under Section 119[2][b] of the Act dated 22.02.2022 vide
NC: 2024:KHC:949 WP No. 7660 of 2023
Annexure-C, by condoning the delay thereon in filing the same, consider the said application filed by the petitioner and thereafter pass an order in respect to the exemption claimed by the petitioner, under the Income Tax Act, 1961 and allow the same.”
2. Heard the learned counsel for the parties and
perused the material on record.
NC: 2024:KHC:949 WP No. 7660 of 2023
condonation of delay and sought for refund accordingly. The said application was considered by the respondent who proceeded to reject the same both on the ground of delay as well as on merits by passing the impugned order dated 08.03.2023 which is assailed in the present petition.
NC: 2024:KHC:949 WP No. 7660 of 2023
petitioner for refund of the tax collected by them in relation to the subject land acquisition compensation.
on this ground also. In the result, the following:
ORDER
[a] The petition is hereby allowed.
NC: 2024:KHC:949 WP No. 7660 of 2023
Sd/JUDGE
AN/-
2 issues framed by the court
Whether the petitioner is entitled to claim exemption and refund of tax on land acquisition compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and R
Whether the rejection of the refund application due to delay, by adopting a hyper-technical approach, was sustainable.
Colour shows how this judgement treated each authority
Bangalore Metro Rail Corporation Limited v. M/s. Sri Balaji Corporate Services and OthersApplied¶35
W.A. No.890/2022
3 provisions across 3 enactments
Smt. P. Jaishree
Chief Commissioner of Income Tax, Bengaluru-1
Pr. Commissioner of Income Tax, Bengaluru-3
Income Tax Officer, ITO-Ward5(2)(3), Bengaluru
S.R. Krishna Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
