2019 (3) TMI 1657 - HC - Income Tax

High Court orders Revenue Authorities to expedite refund claim decision, sets 6-week deadline

Aditya Marine Ltd. Versus Dy. Director of Income Tax, International Taxation, Range3 (1) (1) And Others

Aditya Marine Ltd. Versus Dy. Director of Income Tax, International Taxation, Range3 (1) (1) And Others - TMI Issues:1. Refund request by the Petitioner from Revenue Authorities for a specific amount.2. Failure of Revenue Authorities to dispose of the requests or representations made by the Petitioner.3. Directives to Revenue Authorities to expeditiously dispose of the Petitioner's representation.Analysis:The judgment by the High Court of Bombay pertains to a case where the Petitioner, acting as an agent for a UAE based Company, filed requests and representations with the Revenue Authorities seeking a refund of Rs. 98,97,737 along with interest related to the Assessment Year 2005-06. The court noted that the Revenue Authorities had not addressed any of the Petitioner's requests or representations. As a result, the court directed the Respondent Revenue Authorities to promptly dispose of the Petitioner's representation dated 24th January 2019. The court mandated that the disposal should take place expeditiously, within a maximum period of six weeks from the date of receipt of the court's order. Additionally, the Revenue Authorities were instructed to provide brief reasons for their decision and communicate the order to the Petitioner promptly after passing it. Consequently, the court disposed of the petition with these directives in place, emphasizing the need for timely action by the Revenue Authorities in addressing the Petitioner's refund claims.