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2023 Supreme(Online)(Kar) 38054

KARNATAKA HIGH COURT
M/S FILTREX TECHNOLOGIES PRIVATE LIMITED – Appellant
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX – Respondent


ORDER

The petitioner has sought for the following reliefs:

i. for directions to the first respondent to grant refund of sum determined as per rectified OGE dated 05.08.2021. The rectified Order is enclosed as Annexure A4 for AY 2009-10.

ii. for directions to the first respondent to consider the rectification application dated 07.09.2022 [Annexure B3] for AY 2012-13 and rectify the order dated

15.06.2022 [Annexure B2].

iii. for directions to the first respondent to consider the rectification application dated 16.02.2021 [Annexure C1] for AY 2014-15 and rectify the order dated

20.03.2023 [Annexure C].

iv. for directions to the first respondent to grant refund for AY 2009-10, AY 2012-

13 and AY 2014-15.

The petitioner in addition to the afore, has also sought for directions to the respondents to grant interest on the amount claimed as refunds in terms of the aforesaid prayer.

Sri. Narendra Kumar J. Jain, the learned counsel for the petitioner, and Sri. K.V.Aravind, the learned Senior Standing counsel for the respondents, are heard. There is no dispute that the petitioner's claim for refund consequent to the Order-Giving- Effect which is dated 05.08.2021 for the assessment year 2009-2010, and th

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