Disposed

Virtusa Consulting Services Private Limited. v. Deputy Commissioner of Income Tax

Telangana HC4 Oct 2023WP/6637/2023

Case brief

AI extract

What is this about?

High Court disposed of a writ petition seeking declaration of illegal non-disposal of rectification application and direction to grant tax refunds. Court found petitioner's office had no further role after migration of merged entity remaining at Chennai. Order directed Deputy Commissioner to dispose of application within eight weeks.

What did the court decide?

Specific direction to respondent No. 1 to dispose of rectification application within eight weeks. Petitioner entitled to refunds upon successful migration. No order on costs.

Virtusa Consulting Services Private… — Pension and Retirement Benefits | Telangana HC (2023)

¶1

[³³⁸⁶ ]

¶2

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

¶3

WEDNESDAY, THE FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE

¶4

PRESENT

¶5

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

¶6

WRIT PETITION NO: 6637 OF 2023

¶7

Between:

¶8

Virtusa Consulting Services Private Limited., Sy. No. 11S/Pan, Plot No. 10, Nanakramguda Village, Serilingampally I,4andal, Hyderabad, Telangana, 500008 Rep. by its Authorized Representatrve Vasu Pendyala, S/o. Pandu Pendyala, Aged about 53 years, Rlo.31-124, Ramakrishna Puram, Near Rly Station, R K Puram, I\4alkajgiri, Hyderabad, Telangana^- 50OO47

¶9

...PETITIONER

¶10

AND

¶11

1 Deputy Commissioner of lncome Tax, Circle B(1), Signature Towers, Sy. No. 6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally, R.R. District, Hyderabad, Telangana 500084

¶12

2 Pr. Commissioner of lncome T ax- 2, Signature Towers, Sy. No. 6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opp. Botanical Gardens, Serlingampally, R.R. District, Hyderabad, Telangana 500084

¶13

3 Centralized Processing Centre, lncome-tax Department, Bengaluru, Karnataka 560500

¶14

DGIT (Systems), ARA Centre, Ground Floor, Jhandewalan Extension,^New Delhi-1 10001

¶15

..RESPONDENTS

¶16

Petition under Artrcle 226 of lhe Constitution of lndia^praying that in^the circumstances stated in the affidavit filed therewith, the^{High Court may be} pleased to issue a writ, order or direction, more particularly in the nature of Writ of Mandamus declaring and directing the Respondents^to:

¶17

l. Declaring the in-actions of the Respondents^{innot disposing off the} rectification application dated 26.12.2O'19 and^{not grantingthe refunds, as illegal,} unjust, and against the^provision of the lncome^{Tax Act, 196'1;and}

¶18

( i

¶19

ll. Directing the Respondents to grant crec it of all pre-paid taxes of merged entities in the hands of the Petitioner: arrd

¶20

lll. Directing the Respondents to expediticusly dispose of the rectification application dated 26 12-2O19 and granl/rssut: rcfund of Rs. 17,13,22,7261- (Rs. 13,22,95,5411- principal amount with Rs. 3,)0.27,1851- interest amount) along with up to date interest within a re a l;ona b le/s pecrfied time frame by electronic/manual/paper mode and ensure thirt rr,,fund is not withheld due to any technical difficulties/reasons.

¶21

lV. For such further and other reliefs, inclurJing costs of this petition, as this Hon'ble Courl may deem fit and proper in the nature and circumstances of the case.

¶22

V. Award the costs of this Writ Petition in fz vour of the Petitioner and against Respondents.

¶23

Counsel for the Petitioner: M/s. ANANYA KAPOOR

¶24

Counsel for the Respondents: M/s. SUNDARI R.PISUPATI, Sr. SC FOR lT DEpT. The Court made the following: ORDER

¶25

THE HON'BLE^{SRI JUSTICEP.SAM KOSHY}

¶26

AND

¶27

THE HON'BLE SRI^{JUSTICE LAXMI NARAYANAALISHETTY}

¶28

w.P . No.6637 of2023

¶29

ORDER :^{(perf tolr'l)/('.srr, /rrs l r( (' P. sAMKosHy/}

¶30

Heard Ms. Ananya^{Krtpoor, learned counselfor the petitioner} and Ms. Sundari^{R. Pisupati,learned SeniorStanding Counsel for} lncome Tax Departmcnt^{for tltc respondents'}

¶31

The instant writ^{petition has been filed seeking to declare the} in-actions of the^{respondents innot disposing off the rectification} application dated^{26. 12.2019ancl so far as not grantingrefund} amounts, as^{itlegal and unjust It u'as also the prayer of the petitioner} to direct the respondents^to laran[^{credit of all pre-paid taxes of} merged entities^{in the hands of the petitioner'}

¶32

During the course^{of hearing, Iearned counsellor the petitioner} produced before^{this Court a copy of W'P'No'6638of 2023 hled of} similar nature^{by the petitioner'In the said writ petition' there was} merger of Polaris^{Consulting& Scrvices Limited (hereinafter referred} to as,^{'Polaris') to thcpetitioner's establishmenti'e'Virtusa} Consulting Services^{PrivateLimited (hereinafter referredtoas'} Virtusa'). The merger^{of Polaris with Virtusa was on the basis of the} order passed^{by the National Company LawTribunal} datedo3.o4.2o18witheffectfromol.o4.2olT.Consequenttothe said merger,^{the learned Senior Standing Counsel for the Department}

¶33

in \i.P.No^(163li oi 2023 srrbmirs^(,n ins;trucli.rns thar thc chrll.rn lrorn [)olzrris to VirtrLsa [-rad bcen^{s r-tcces} s f -rli-r migr:rtcci :rncl r,n the s:rirl statenr( nt mi)d(' bY the leirrned c,)unsltl for rhe L)L-partmcrti. rhc saicl urit pctitron sr.()od disposed oI vide ordcr riated 09.O6.2023. In thc instant L-zrsc arlso, Lhe merger has been on the basis ot'ttrc ordcr of thc Nrrtional Comp;rnt [-:ru Tribuna] Therealter, th. \'rit^pr-ririon has norv bccn iilcd for:r similar reliel.

¶34

lJou,eve r, in the instant case, leerrncd Sc-nior- St:rncling Counsel for the Departrncnt submits on thc basis of the instructio:rs that the miglzrtion of onc ol the companies hasr to [;e done from L]rc Chennai Officc, as the said company lalls u,ir-hin Circle III and it. is being pursuccl a1, Chennai by the respondents hcrcin. irurthc: that it is expected to terke place at the earliest, but lor lhe technir:al reasons that are coming in the wa]' o[ the Department, iL rvoulc] take some time to procecd u'ith thc same.

¶35

Cliven the said submission by the learnecl Senior Standing Counsel lor the Department that so far as the role that has to be played b,"- the Olfice of the respondent-s in H-l'derabad is concerncd, that has already been done and that the lurther steps have to bc taken b1' the concerne(l ofhcers of the Income Tax Department at Circle-lll, Chcnnzri, we do not find any good reason to keep the writ pctition pending any furthcr.

,1.

I tl ii

Accordingly, in the light of thc disposal of^{W.P,No-6638of 2023,} the present writ petition also stands disposecl ol rvith a^specific direction to respondent No. I to ensure that the rectification application initiated by the petitioner is dealt rvith and finalized at the earliest, within an outer limit of eight (8) weeks, as was granted in the earlier writ petition. Subject to thc migration being done successfully, the petitioner would be entitlcd for claiming u,hatever relund that they are entitled for in accordance rvith lan'. Thc rclund application if any also shall be processed ancl finalized as expeditiously as possible. No order as to costs.

¶40

Consequently, miscellaneous petitions pending, if any, shall stand closed

¶41

SD/- K. VENKAIAH ASSISTANT REGI$TRAR ,TRUE COPY// L-- \ sEcTloN o/PlcER

¶42

To,

¶43

The Deputy Commissioner^{of lncome Tax, Circle 8(1), Signature Towers,Sy'} f.fo. Ofpt 6f Kondapur, Sy.^{3/(P) of Kothaguda,Opp. BotanicalGardens'} Serlingainpally, R.R. Distriat.^{Hyderabad,Telangana 500084.}

¶44

fhe Pr. Commissioner^{of lncome Tax- 2' Signalure Towers,} QV.^{No' 6(P).of} - XonOapui, Sy. 37(P) of Kothaguda, Opp -Bo[anical Gardens, Serlingampally, R. R. District,^'Hyderabad, Telangana⁵⁰⁰⁰⁸⁴

¶45

The Centralized^{ProcessingCentre, lncome{axDepartment, Bengaluru,} Karnataka 560500

¶46

4.TheDG|T(Systems),ARACentre,GroundFloor,JhandewalanExtension, New Delhi-1 10001

¶47

5 One CC to M/s. ANANYA^{KAPOOR' Advocate} IOPUC]

¶48

6 One CC to IV/s. SUNDARI^{R. PISUPATI,Sr' SC FOR lT DEPTIOPUCI}

¶49

7 Two CD Copies

¶50

BSR GJP

HIGH COURT

DATED: 0411012023

ORDER

WP.No.6637 of 2023

-t --a:,g 0TATtr<br>i
,r
:)
) 3[ 0[1 ?m
"i!
-.4
'.,,1., /
: t

¶56

DISPOSING OF THE WRIT PET'ITION, WITHOUT COSTS

¶57

Virtusa Consulting Services Private Limited. v. Deputy Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Virtusa Consulting Services Private Limited. v. Deputy Commissioner of Income Tax

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

Case details

Similar cases

Nektar Therapeutics (India) Pvt. Ltd. Vs Union of India

Srr Enterprises Vs The Additional Commissioner (Appeals-Ii)

Affluence Engineering and Enterprises Ltd, Vs Union of India and 02 Others

Revelli Lakshmi Narsimha Rao Vs Bank of Baroda

Ponnam Laxmi and Anr. Vs Ap State Road Transport Corporation

The Commissioner of Income Tax-Vi Vs Sri. K. Srinivasa Reddy Proprietor