That migration order was uploaded manually on 07.06.2023 allowing credit and refund of Rs 51.66 crores; Court directed refund with interest to be remitted within one week.
Refund of Rs 51.66 crores with interest to be remitted to petitioner within one week from receipt of order.
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.
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
FRIDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
WRIT PETITION NO: 6638 0F 2023
Between:
Virtusa Consulting. Service.q Private Limited., Sy. No. 115tPan, plot No. 10, Nanakramguda Village, Serilingampally Ir,/andal, Hyderabad, Telangana, 500008
Fep.,by its.AuthorizedReplesentative Vasu pendyala,S/o. pandu pendyala, Ag_ed about Q9 yqqr:, Rlo.31-124, Ramakrishna puram, Near Rly Statioh, Fi K Puram, Malkajgiri, Hyderabad, Telangana - SOOO47
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of the 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. i. Declaring the inactions of the Respondents in not disposing off the rectification application dated 28.O1 .2022 and not granting the refunds, as illegal, unjust, and against the provision of the lncome Tax Act,'1961 and ii. Directing the Respondents to grant
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credit of a1l pre-f,a rl taxes of merged entities rn the hands arf the Petitioner and iii. Directing th() li )spondents to expeditiously dispose rff the rectification application datel 8 O1 .2022 and grant/issue refun(1 o; Rs 55,48,66,713/-(Rs. 47,22,26,99Ot.. p'rirr:i :al amount with Rs. 8,26,39,7i'31- intr:-es1 amount) along with up to date nterest within a reasonable/specif erl lime frame by electro nic/ma rruzrl/1 aper mode and ensure that refun(i is nct rvithheld due to any technical difficultier,/rr:asons. rv.For such further and other r:liefs including costs of this Petition, ;rs his Hon'ble Court may deem fit and proD(, r ir the nature and circumstances of tf 3 lase
Counsel for the Pe itioner: MS. ANANYA KAPOOR FOR Sfll CHALLA GUNARANJAN
Counsel for the Re ;pondents: SRl. J. V. PRASAD (SC FOR thtCCME TAX) The Court made th. following: ORDER
THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN
AND
THE HON'BLE SRI JUSTICE N. TUKARAMJI
WRIT PETITION No.6638 of 2023
ORDER: eer Lhe Hon'ble tLe ChbI Justrce UJtat Bhutlan)
Heard Ms. Ananya Kapoor, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel, Income Tax Department for the respondents
i. Declaring the in-action of the respondents in not disposing of the rectihcation. application dated 2a.O1 .2022 and not granting the refunds, as illegal, unjust, and against the provision of the Income Tax Act, 196 l; and
ii. Directing the respondents togrant credit ofall pre-paid taxes of merged entrties in the hzrnds ofthe petitioner; and
iii. Directing the respondents to expeditrously dispose of the rectihcation applicationdated28.01.2022 and grarrt/issue relund of Rs.55,48,66'7131-
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tRs.47,2: .::!6,99O I - principal ainou nt 'iitl, Rs. ti,2 6: 9 723 l- interest amount) along with up t) ,lato inIcrcr;1 ,..ithin a reason able / specified tirne liiuot: bv eler:1.rc,ni : / larual/paper mode artd ensurethilt I o'un(l rs n:tq.i rlreld duc to any technical dilhculticsTrt:z s:rns
ir.. Fr r r;uch further arld other reliefs, incluiirL6c,osts of tJ-ris p 't..lion, as this Hon ble Courtmay tleem1i: anr{ prolrer ir tlle nature and circumstalces of tllecas(r:
'. A;a-d the costs of this writpetition infavll.r ol rhe pclit .rr: er and against respondents.
merged e.n1.rt' r:rf Virtusa
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1 1 . Th: s di ;proses of the rn.ritpetition
Mir;cr:1l 1r eous applications pending, ifa ay,sl-ra1l
stard closccl .lourever, there shall be no order €.s to costs
SD/. K.VENKATAH ASSIS ANT REGISTRAR ,TRUE COPY// a!-, [iECTION OFFICER
To,
On" CC to S i. ChatlaGunaranjan,Advocate [OPU9-]-
TJ GJP
/
I!:
HIGH COURT
DATED:0910612023
ORDER
WP.No.6638 of2023
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DISPOSINGC F THE WRIT PETITION
WITHOUT COSTS.
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2 issues framed by the court
Whether Writ of Mandamus should issue for delayed refund of advance tax and TDS migrated credits upon merger.
Whether refund with interest should be remitted to petitioner within a specified time.
2 provisions across 2 enactments
Virtusa Consulting Services Private Limited
Deputy Commissioner of Income Tax
Principal Commissioner of Income Tax
Centralized Processing Centre, Income-tax Department
DGIT (Systems), ARA Centre
Ujjal Bhuyan
N. Tukaramji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
