Back
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, CJ, G.M. MOHIUDDIN
Tata Teleservices Limited – Appellant
Versus
Assistant Commissioner of Income Tax TDS – Respondent
ORDER :
1. Heard Ms. Ananya Kapoor, learned counsel representing Mr. T.Pradyoth, learned counsel appearing for the petitioner and Mr. Raja Shekar Rao Salvaji, learned Senior Standing Counsel for Income Tax Department appearing for the respondents.
2. Petitioner has approached this Court with the following prayer:
“For the reasons stated in the accompanying affidavit, it is prayed that this Hon’ble Court may be pleased to issue a Writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 and/or Article 227 of the Constitution of India, to direct the Respondents to pass the correct and necessary appeal effect orders in quantum proceeding in accordance with law and issue the quantum refund due to the Petitioner for A.Y. 2010-11, amounting to Rs.10,63,69,739/- being the balance interest liability due under section 244A and section 244(1A) on the principal amount of Rs.13,68,09,954/- (refunded on 30.07.2025) in a time bound manner and to pass such other order or orders including costs of this Petition in favour of the Petitioner and against Respondents as this Hon’ble Court may deem fit, just and proper in the circumstances of the case.”
3. Department
The court affirmed that the issuance of refunds must follow statutory obligations and confirmed the necessity for timely processing upon rectification of bank details.
In tax matters, entitlement to interest on delayed refunds, including on interest accrued, is affirmed, highlighting the principle that overdue amounts accrue additional interest.
The main legal point established in the judgment is that the petitioner is entitled to the refund as per the statutory provisions of the Income Tax Act, and delays and technical glitches in the syste....
The main legal point established in the judgment is that the petitioner is entitled to interest as calculated by the petitioner and confirmed by the respondent, and is also entitled to interest durin....
Point of Law : It is well settled that “construction which permits one to take advantage of one's own wrong or to impair one's own objections under a Statute should be disregarded. The interpretation....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
