N S United Kaiun Kaisha Limited Vs Union of India & Ors. (Calcutta High Court)
The writ petition sought a mandamus directing the Revenue Authorities to refund ₹23,70,801/- in terms of an order dated December 13, 1996, as modified by an order dated July 21, 1997 passed by the Income Tax Appellate Tribunal in appeal against an order under Section 263 of the Income Tax Act, 1961. The petitioner contended that although the Tribunal’s order was carried in reference before the High Court, the reference ultimately fell through in view of the CBDT Circular dated July 11, 2018. Upon dismissal of the reference on July 31, 2019, the Tribunal’s order attained finality, entitling the petitioner to refund.
The petitioner applied for refund; however, the amount has not been paid. During the hearing, a report from the Revenue Authorities revealed that by letter dated February 19, 2024, the petitioner was asked to furnish certain documents. The petitioner stated that most of the requested documents were unavailable. The Department submitted that the required documents, including the income tax return for the relevant assessment year, assessment order dated March 30, 1988 under Section 143(3) read with Section 44(b), the order giving effect under Section 254, and prior correspondences, pertained to a period more than two to three decades old and were also not available with the Department.
