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THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR, J
NASADIYA TECHNOLOGIES PRIVATE LIMITED – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME TAX – Respondent
| Table of Content |
|---|
| 1. petitioner seeks refund of tax adjustments. (Para 1 , 2) |
| 2. petitioner argues for prompt appeal resolutions. (Para 3 , 4 , 5) |
| 3. court observes procedural inadequacies by respondents. (Para 6) |
| 4. court mandates refund and timely disposal of appeals. (Para 8) |
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
(a) Writ of mandamus or any other appropriate writ/order/direction therein ordering and directing the Respondents to forthwith grant refund of the amount of Rs. 1,46,080/- determined as refundable to the Petitioner vide intimation order dated 30.09.2022 issued under Section 143 (1) of the IT Act bearing DIN: CPC/2122/A6/250469426 for the AY 2021-22 (Annexure- A) (illegally adjusted with the outstanding demand for the AY 2018-19), along with applicable interest.
(b) Writ of mandamus or any other appropriate writ/order/direction therein ordering and directing the Respondents to forthwith grant refund of the amount of Rs. 76,90,450/- determined as refundable to the Petitioner vide intimation order dated 09.11.2022 issued under Section 143 (1) of the IT Act bearing DIN: CPC/2223/A6/315506858 for the AY 2022-23 (Annexure-B) (illegally adjusted with
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