{"id":212185,"date":"2010-08-13T00:00:00","date_gmt":"2010-08-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hamirpur-district-co-operative-vs-income-tax-officer-mahoba-and-on-13-august-2010"},"modified":"2018-12-25T07:26:08","modified_gmt":"2018-12-25T01:56:08","slug":"hamirpur-district-co-operative-vs-income-tax-officer-mahoba-and-on-13-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hamirpur-district-co-operative-vs-income-tax-officer-mahoba-and-on-13-august-2010","title":{"rendered":"Hamirpur District Co-Operative &#8230; vs Income Tax Officer, Mahoba And &#8230; on 13 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Hamirpur District Co-Operative &#8230; vs Income Tax Officer, Mahoba And &#8230; on 13 August, 2010<\/div>\n<pre>                                                                     Court No. 37\nCivil Misc. Writ Petition (Tax) No. 307 of 2009\nHamirpur District Co-operative Bank Ltd.            ...    Petitioners\n                            Versus\nIncome Tax Officer, Ward-6(3), Mahoba and others ...       Respondents<\/pre>\n<p>Hon&#8217;ble Yatindra Singh, J<br \/>\nHon&#8217;ble Rajes Kumar, J<\/p>\n<p>                                     THE FACTS\n<\/p>\n<p>1.The petitioner is a District Cooperative Bank. It was assessed on income<br \/>\nRs.2,73,56,000.00 with the tax liability Rs.1,11,83,799.00 for the assessment year<br \/>\n2004-05 under the Income Tax Act (the Act). The petitioner filed an appeal against<br \/>\nthe assessment order. During pendency of the petitioner&#8217;s appeal, Rs. 50 lacs<br \/>\nwere recovered towards the payment of tax liability on 28.3.2007 by attaching the<br \/>\naccounts of the petitioner in different banks.\n<\/p>\n<p>2. The appeal of the petitioner was ultimately allowed on 5.3.2008. The<br \/>\nDepartment filed second appeal before the Income Tax Appellate Tribunal,<br \/>\nAllahabad (the Tribunal). The Tribunal dismissed the appeal on 23.7.2008. In view<br \/>\nof the appellate orders, the amount ought to have been returned to the petitioner.<br \/>\nHowever, this was not done.\n<\/p>\n<p>3. The petitioner was assessed for the assessment year 2006-07 on the income of<br \/>\nRs.1,25,23,000.00 with tax liability of Rs.38,28,980.00. Consequently the<br \/>\nassessing authority raised a demand of Rs.50,54,328.00 on 20.11.2008 after<br \/>\nincluding the interest on the tax.\n<\/p>\n<p>4. Later, out of the amount recovered from the petitioner, Rs.2,45,772.00 was<br \/>\nreturned through the refund order dated 18.12.2008. This was done after adjusting<br \/>\nthe tax amount for the assessment year 2006-07. Hence the present writ petition.\n<\/p>\n<p>                          POINTS FOR DETERMINATION\n<\/p>\n<p>5. We have heard Sri Rakesh Ranjan Agrawal, counsel for the Appellant and Sri<br \/>\nAshok Kumar, counsel for respondent. The following points arise for determination:\n<\/p>\n<p>   (i) Whether the amount ought to have been returned without adjusting the tax<br \/>\n       for the subsequent year.\n<\/p>\n<p>   (ii) Whether the Department is liable to refund any further amount to the<br \/>\n<span class=\"hidden_text\">                                                                                      2<\/span><\/p>\n<p>       petitioner.\n<\/p>\n<p>                                       1st POINT\n<\/p>\n<p>6. The appeal filed by the petitioner before the Commissioner, Income Tax was<br \/>\nallowed. The appeal of the Department before the Tribunal was also dismissed.<br \/>\nThe amount ought to have been returned.\n<\/p>\n<p>7. The demand notice for the assessment year 2006-07 is dated 20.11.2008. In the<br \/>\nnotice itself it is mentioned that the petitioner could deposit the amount within sixty<br \/>\ndays from the receipt of the notice.\n<\/p>\n<p>8. The adjustment has been made by the Department within sixty days. This was<br \/>\nnot proper. However, it is not necessary to probe further as sixty days have<br \/>\npassed. The only question remains at this stage is whether the petitioner is entitled<br \/>\nfor refund of any further amount.\n<\/p>\n<p>                                       2nd POINT\n<\/p>\n<p>9. The petitioner has been given interest on the amount recovered from him up to<br \/>\n31.3.2008. This is clear from the demand notice\/refund order dated 31.3.2008.<br \/>\nThe petitioner has been given a refund order of Rs.2,45,772.00 on 18.12.2008.<br \/>\nThis is the day when the Department returned the amount. Interest under section<br \/>\n244-A of the Act ought to have been given up to this date and not only up to<br \/>\n31.3..2008. In view of this, the petitioner is entitled to further interest on the<br \/>\nprincipal amount from 1.4.2008 up to 18.12.2008 in accordance with section 244-A<br \/>\nof the Act.\n<\/p>\n<p>10. The aforesaid interest has been wrongly kept by the Department from<br \/>\n18.12.2008. They are also liable to pay interest on the same. Considering the<br \/>\ncircumstances of the case, the Department will also pay simple interest at the rate<br \/>\nof 10% per annum on this amount from 19.12.2008 up to the date of actual<br \/>\npayment.\n<\/p>\n<p>                                    CONCLUSIONS\n<\/p>\n<p>11. Our conclusions are as follows:\n<\/p>\n<p>   (i) The petitioner is entitled to interest from 1.4.2008 up to 18.12.2008 in<br \/>\n       accordance with section 244-A of the Income Tax Act;\n<\/p>\n<p><span class=\"hidden_text\">                                                                                      3<\/span><\/p>\n<p>   (ii) On the aforesaid interest, the petitioner is also liable simple interest of 10%<br \/>\n       from 19.12.2008 up to the date of actual payment.\n<\/p>\n<p>12. With the aforesaid observations, the writ petition is allowed with costs.<br \/>\nDate: 12.8.2010<br \/>\nBBL\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Hamirpur District Co-Operative &#8230; vs Income Tax Officer, Mahoba And &#8230; on 13 August, 2010 Court No. 37 Civil Misc. Writ Petition (Tax) No. 307 of 2009 Hamirpur District Co-operative Bank Ltd. &#8230; Petitioners Versus Income Tax Officer, Ward-6(3), Mahoba and others &#8230; Respondents Hon&#8217;ble Yatindra Singh, J Hon&#8217;ble Rajes Kumar, J [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-212185","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hamirpur District Co-Operative ... vs Income Tax Officer, Mahoba And ... on 13 August, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hamirpur-district-co-operative-vs-income-tax-officer-mahoba-and-on-13-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hamirpur District Co-Operative ... vs Income Tax Officer, Mahoba And ... on 13 August, 2010 - Free Judgements of Supreme Court &amp; 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