Nikhila Nand Thakur (Legal Representative Of Late Indra Nand Thakur) v. Central Board Of Direct Taxes

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11503 of 2022 ====================================================== Nikhila Nand Thakur (Legal Representative of Late Indra Nand Thakur), aged about 59 years (Male), son of Late Indra Nand Thakur resident of A- 1, Magistrate Colony, Ashiana Nagar Road, Ashiana Nagar, P.S. Rajeev Nagar, Patna, Bihar- 800025 ... ... Petitioner/s

Versus

1.

Central Board of Direct Taxes, North Block, Department of Revenue, Ministry of Finance, Government of India, New Delhi. 2.

The Commissioner Income Tax Department, CPC, Electronic City Post Office, Bengaluru- 560100, Karnataka.

3.

The Principal Chief Commissioner of Income Tax, Bihar and Jharkhand, C.R. Building, Birchand Patel Marg, Patna- 1. 4.

The Chief Commissioner of Income Tax, Patna, C.R. Building, Birchand Patel Marg, Patna- 1.

5.

Income Tax Officer, Ward No 4(1), 4th Floor Lok Nayak Jaiprakash Bhawan, Frazer Road Crossing, Patna.

6.

Income Tax Officer, Ward No 5(1), 5th Floor Lok Nayak Jaiprakash Bhawan, Frazer Road Crossing, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Rajeev Shekhar, Advocate Mr. Alok Kumar, Advocate For the Respondent/s :

Dr. K.N. Singh, ASG Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 17-08-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

Patna High Court CWJC No.11503 of 2022 dt.17-08-2022 2/3 As per the intimation issued by the Revenue under Section 143(1) of the Income Tax Act, 1961 (Annexure-3 Page 23), petitioner is entitled for refund.

Mrs. Archana Sinha, learned counsel for the Revenue states that the petitioner's application for refund shall be processed and appropriate action, in the affirmative, shall be taken within a period of four weeks.

Statement accepted and taken on record.

Needless to add, petitioner shall be entitled to all consequential benefits in terms of the Act.

Liberty reserved to the petitioner to file a fresh petition on same and subsequent cause of action, should the need so arise subsequently.

Patna High Court CWJC No.11503 of 2022 dt.17-08-2022 3/3 The present petition stands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 18.08.2022 Transmission Date