Disposed

Ags Entertainment Private v. The Assistant Commissioner of

Madras HC29 Mar 2016WP/9344/2016

Case brief

AI extract

What is this about?

Petitioner sought a refund of Rs.2.21 crore plus interest based on Article 226. The Court directed the Assistant Commissioner of Income Tax to pass orders on the refund application within four weeks after earlier partial processing.

What did the court decide?

Direction to the first respondent to pass orders on the refund application for assessment years 2010-11, 2011-12, and 2012-13 within four weeks.

Ags Entertainment Private Vs The Assistant Commissioner of — Income Tax | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 29/3/2016

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C O R A M

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THE HONOURABLE MR. JUSTICE M.DURAISWAMY

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Writ Petition No.9344 of 2016

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AGS Entertainment Private Limited A Private Limited Company rep. By its Director Mr.R.Rangarajan No.12 Shoba Building 10^th Avenue Ashok Nagar Chennai 600 083. ... Petitioner Vs 1. The Assistant Commissioner of Income Tax Non-Corporate Circle 20(1) No.121 Nungambakkam High Road Chennai 600 034.

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The Joint Commissioner of Income Tax Non-Corporate Range – 20 No.121 Nungambakkam High Road Chennai.

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The Income Tax Ombudsman Ministry of Finance Department of Revenue III Floor Nungambakkam High Road Chennai 600 034. ...Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of mandamus to direct the first respondent to grant refund of Rs.2,21,22,714/- for the assessment years 2010 – 11, 2011 – 12 and 2012 – 13 along with applicable interest under Section 244 A till the issue of refund cheque.

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For Petitioner ... Mr.R.Sivaraman For respondents... Mr.M.Swaminathan

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https://hcservices.ecourts.gov.in/hcservices/

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O R D E R

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With the consent of the learned counsel appearing on either side, this writ petition is taken up for final disposal.

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Heard Mr.R.Sivaraman, learned counsel for the petitioner and Mr.M.Swaminathan, learned Standing Counsel for the respondents.

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This writ petition has been filed, praying to direct the first respondent, to grant refund of Rs.2,21,22,714/-, for the assessment years 2010 – 11, 2011 – 12 and 2012 – 13 along with applicable interest under Section 244 A of the Income Tax Act, till the issue of refund cheque.

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When the matter is taken up for hearing, Mr.M.Swaminathan, learned Standing Counsel appearing for the respondents submitted that the first respondent had sent a letter to the third respondent stating that the refund requested by the petitioner was processed for the assessment year 2011 – 12 and refund of Rs.1,01,46,670/- was arrived at. Further, it has been stated by the first respondent that she would make the payment of the said amount on or before 25^th April 2016.

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The submission made by the learned Standing Counsel appearing for the respondents is recorded and also the letter written by the first respondent to the third respondent is also taken on record.

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Though the third respondent had passed an order for refund of the tax for the assessment year 2011 – 12, she has not stated anything about the refund of tax for the assessment years 2010 – 11 and 2012 – 13.

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Therefore, in these circumstances, I direct the first respondent to pass orders in the Refund Application filed by the petitioner for the assessment years 2010 – 11, 2011 – 12 and 2012 – 13, within a period of four weeks, from the date of receipt of a copy of this order.

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With this observation and direction, this writ petition is disposed of. No costs. mvs.

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-s/d-

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Assistant Registrar(CS-IV)

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True Copy

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Sub-Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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The Assistant Commissioner of Income Tax Non-Corporate Circle 20(1) No.121 Nungambakkam High Road Chennai 600 034. 2. The Joint Commissioner of Income Tax Non-Corporate Range – 20 No.121 Nungambakkam High Road Chennai. 3. The Income Tax Ombudsman Ministry of Finance Department of Revenue III Floor Nungambakkam High Road Chennai 600 034. + 1 cc to Mr.R.Sivaraman, Advocate, SR 19924 + 1 cc to M/s.M.Swaminathan, Advocate, SR 19617 ad(co) prk31/3 W.P.No.9344 of 2016

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Ags Entertainment Private v. The Assistant Commissioner of

Case brief

What is this about?

What did the court decide?

Ags Entertainment Private v. The Assistant Commissioner of

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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