Grace Associates Vs Union of India and Ors. (Bombay High Court)
Introduction: The case of Grace Associates Vs Union of India and Ors. before the Bombay High Court revolves around a refund issue pertaining to income tax assessments for multiple assessment years. The court’s judgment sheds light on the negligence of tax authorities and the petitioner’s pursuit of justice through numerous correspondences.
1. Admission of Refund: The affidavit filed by Ms. Kanchan Bhatkande acknowledges the refund amounts due to the petitioner for various assessment years. However, it highlights the negligence of tax officials in issuing the refunds promptly, citing vague reasons such as “system issues.”
2. Lack of Response: Despite the petitioner’s repeated attempts through letters, there has been a lack of response from the tax authorities, indicating a disregard for the petitioner’s rights and concerns.
3. Questionable Follow-Up: The affidavit from the respondents mentions ongoing efforts to expedite the refund process, but fails to provide concrete evidence of follow-up actions. The sudden mention of follow-up just days before the court hearing raises doubts about its authenticity.
4. Court Directive: The court directs the respondents to ensure the refund, along with accrued interest, is credited to the petitioner’s account by a specified date. Failure to do so would result in the issuance of a cheque for the total refund amount with interest.
