| Case ID |
20a2afda-4dd5-4e70-9d8e-f014030caeab |
| Body |
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| Case Number |
CIVIL WRIT PETITION NOS. 3405, 3839, 3840 AND 3843 |
| Decision Date |
Mar 23, 2004 |
| Hearing Date |
|
| Decision |
The court held that the petitioner deserves compensation due to the delay in the processing of his refund claim. The petitioner had received a refund voucher but could not provide particulars of additional interest claimed under section 220(2). The court directed the department to consider any evidence the petitioner may provide for his claim. The court expressed concern over the department's functioning, noting that an assessee should not have to approach the High Court for redressal of grievances. Compensation costs were assessed at Rs. 2,500, to be borne personally by the official responsible for the delay, with the Commissioner of Income-tax instructed to conduct an inquiry and fix responsibility. |
| Summary |
In the case between Balwant Singh Bhangal and the Income Tax Officer, the Punjab and Haryana High Court addressed significant issues regarding tax refund claims under the Income-tax Act, 1961. The petitioner had received a refund voucher but claimed that additional interest under section 220(2) was not refunded. The court emphasized the importance of timely processing of tax refunds and the need for transparency from the tax department. The judges expressed their disappointment with the department's handling of the case, indicating that the grievances of taxpayers should be resolved without necessitating litigation. The decision highlighted the responsibility of officials in tax matters and set a precedent for compensation in cases of undue delay, reinforcing taxpayer rights. This case underscores the necessity for efficient tax administration, ensuring that taxpayers receive their entitled refunds promptly. Keywords: Income Tax Refund, Tax Administration, Taxpayer Rights, Legal Precedent, Punjab and Haryana High Court. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Not available
|
| Judges |
N.K. Sud,
Hemant Gupta
|
| Lawyers |
Ravish Sood,
Dr. N.L. Sharda
|
| Petitioners |
Balwant Singh Bhangal
|
| Respondents |
Income Tax Officer
|
| Citations |
2004 SLD 1411,
(2004) 267 ITR 527
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
220,
244(1A),
220(2)
|