Dismissed

M/S Sadhu Singh Hamdard Trust v. Union of India, Ministry of Finance

Punjab & Haryana HC28 Nov 2024CWP/20435/2024

Case brief

AI extract

What is this about?

Income-tax refund dispute. Revenue's counsel stated the refund had been issued following dismissal of the department's appeal, and that interest under section 244A would be released. The court took the statement on record, expected interest payment within two months, and dismissed the petition as infructuous.

What did the court decide?

Petition dismissed as infructuous; Revenue statement taken on record to release interest under s. 244A within two months; pending applications disposed of.

M/S Sadhu Singh Hamdard Trust Vs Union of India… — Income Tax | Punjab & Haryana HC (2024)

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CWP-20435-2024 (O&M)

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Page 1 of 2

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106+244 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CM-19074-CWP-2024 in/and CWP-20435-2024 (O&M) Date of Decision: 28.11.2024

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M/S SADHU SINGH HAMDARD TRUST

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. . . . Petitione r Vs.

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UNION OF I N DIA AND OTHERS

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. . . . Respondent s

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**_****_ CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH ******

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Present: M r. Ramandeep Singh, Advocat e (through VC) f or the petitioner.

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M r. Ranvijay Singh, Sr. Standin g Counsel f or the respondents/Revenue.

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****

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SANJEEV PRAKASH SHARMA, J.(Oral)

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CM-19074-CWP-2024

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A pplication for placing on recor d documents Annexures P-20 t o

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P-22 is allow e d, subject to all just exceptions.

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R egistry to place the same at ap p ropriate place.

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Main case

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Learne d counsel appearing for the Re v enue states that the refund ha s alread y been issued to the petitioner.

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Matter comes up on an application fil e d by the petitioner to place o n record the order passed by this Court i n the case of Pr. Commissione r of Inco m e Tax, Jalandhar vs. M/s Sadhu Singh Hamdard Trust, in ITA -

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MOHIT GOYAL 2024.11.29 10:37 I attest to the accuracy and integrity of this document

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CWP-20435-2024 (O&M)

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Page 2 of 2

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89-2024, decided on 03.10.2024, w h ereby the appeal filed by th e depart m ent was dismissed.

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In the event of dismissal of the app e al filed by the department, th e refund has already been issued, and co u nsel for the Revenue states tha t interes t under section 244A of the Inc o me Tax Act, 1961 shall also b e release d .

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Taking the statement of learned counsel for the Revenue on record, an d expect i ng that the interest shall be pro c essed and paid to the petitione r within period of two months hencefor t h, we dismiss this writ petitio n as havi n g become infructuous.

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