M.Sundarapandian Vs ITO (Madras High Court)
Madras High Court has directed income tax authorities to consider a fresh representation from taxpayer M.Sundarapandian regarding a pending refund of Rs. 74,483 for the Assessment Year 2016-17. The petitioner had sought a direction from the Court to expedite the refund, initially paid on April 15, 2016.
The petitioner’s counsel informed the Court that a refund request was first made to the first respondent on July 22, 2024, which was subsequently forwarded to the second respondent with instructions for necessary action. However, with no progress on the representation, the petitioner filed the present writ petition.
The learned Senior Standing Counsel for the respondents suggested that the petitioner submit a fresh representation to the second respondent, who would then forward it to the relevant authorities.
Considering the submissions from both parties and focusing on the limited relief sought, the High Court, without delving into the merits of the case, instructed M.Sundarapandian to file a new representation with the second respondent. Upon receipt, the second respondent is directed to forward it to the concerned authorities, who are mandated to consider and address the representation within a period of six weeks from its receipt. The writ petition was disposed of with these directions, and no costs were awarded.
