2021 (1) TMI 98

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....x Act, 1961 regarding Assessment Year 2021-22 (PAN ADDPJ0929M) for refund has been rejected. The reason being that clause (b) of sub-section (2) of Section 119 of 1961 Act provides opportunity to grant condonation of delay for claim of refund in the cases where delay has occurred in the claim thereof; whereas, the claim of the petitioner pertains to Assessment Year 2021- 22 which can be claimed in normal course of time as prescribed under the provisions of the Act of 1961. 2. The relevant facts giving rise to claim of refund briefly are that, the petitioner on 22.6.2020 sold a hall at Dava Bazar, Napier Town, Jabalpur for sale consideration of Rs. 47,18,000/-. The index cost whereof works out to Rs. 23,16,651/- resulting in long term cap....

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....tution of India to issue a mandamus to the respondents to refund the excess amount which was mistakenly deposited so that the money can be utilized for the marriage of her daughter. Learned counsel for the petitioner has relied upon the decision in State of Madhya Pradesh v. Bhailal Bhai (AIR 1964 SC 1006) to substantiate the contention that it is within the jurisdiction of this Court under Article 226 of the Constitution of India to direct the respondent to refund the excess amount of tax paid without further waiting to file an application for refund on completion of previous year, i.e., after 31.3.2021. 4. Respondents have filed the return. It is contended that the application preferred by the petitioner invoking provisions contained u....

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.... claim for refund and limitation. Sub-Section (1) of Section 239 stipulates that every claim for refund under Chapter 19 shall be made in the prescribed form and verified in the prescribed manner. Sub-section (2) of Section 239 provides for a limitation period stipulating therein that no claim shall be allowed unless it is made within the period specified under clause (a) (b) (c) and (d) of sub-section (2) of Section 239 of 1961 Act. 6. Rule 41 of Income Tax Rules, 1962 stipulates that "41. Refund claim (1) A claim for refund under Chapter XIX shall be made in Form No. 30. (2) The claim under sub-rule (1) shall be accompanied by a return in the form prescribed under Section 139 unless the claimant has already m....

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....had of the decision in Suganmal v. State of M.P. and others (AIR 1965 SC 1740) wherein while dwelling on the issue as to whether a petition under Article 226 of the Constitution of India praying solely for the refund of money alleged to have been illegally collected by the State as a tax, is maintainable under Article 226 of the Constitution of India, it was held: "6. On the first point, we are of opinion that though the High Court have power to pass any appropriate order in the exercise of the powers conferred under Article 226 of the Constitution, such a petition solely praying for the issue of a writ of mandamus directing the State to refund the money is not ordinarily maintainable for the simple reason that a claim for such a r....