Mr. Jayaprakash Reddy Parvathareddy vs. Income Tax Officer
Facts
The petitioner, Jayaprakash Reddy Parvathareddy, sought a writ of Mandamus directing the respondents to refund a principal amount of Rs. 2,14,23,787/-. This refund was determined by the Income Tax Officer (1st Respondent) in an order dated 22.05.2024, which followed a judgment by the High Court in ITA No. 352 of 2012. The petitioner had filed a manual refund application on 09.06.2025, as per instructions issued by the Directorate of Income Tax (System). The petitioner also filed an interim application seeking a direction to process this manual refund application within one week, citing potential severe loss and hardship.
Held
The Court considered the submission made by the learned Standing Counsel for the Income Tax Department. The Court noted that the Department proposed to process the refund claim and complete it within four weeks, acknowledging the manual nature of the process. Given this submission, the Court did not deem it necessary to keep the writ petition pending further. The Court disposed of the writ petition by directing the respondents to forthwith process the refund claim of the petitioner manually. Necessary steps were to be taken for the refund amount to be credited to the petitioner's account within a period of four weeks from the date of the order. The petitioner was also held to be entitled to interest as applicable under law. No order as to costs was made. The interim application was consequently closed.
Key Issues
1. Whether the Court should issue a writ of Mandamus directing the respondents to forthwith refund the principal amount of Rs. 2,14,23,787/- as determined by the 1st Respondent in his consequential order dated 22.05.2024, by processing the petitioner's manual refund application dated 09.06.2025, filed under the Instructions No. 11 of Instructions dated 18.6.2018 issued by the Directorate of Income Tax (System)? Petitioner's Contention: The petitioner argued that the respondents should be directed to process their manual refund application and refund the principal amount of Rs. 2,14,23,787/-, which was determined by the Income Tax Officer following a High Court judgment. The petitioner sought immediate processing to avoid severe loss and hardship. Respondents' Contention: The learned Standing Counsel for the Income Tax Department submitted that the Department be permitted to process the refund claim and that the same shall be concluded within an outer limit of four weeks, acknowledging that manual processing is required.
AI-generated summary — verify with the full judgment below
[ 348e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 195440F 2025 Between: Mr. Red AND
Jayaprakash Reddy Parvathareddy, Legal Heir of late Smt. p. Giriia dy.7-1-21419, Dharim Karam Road. hme"erpet, HyOerrOra-SOO Of b.-"''" ...PETITIONER lnccme Tax Officer, Ward 6(.1), Hyderabad State Bank lndia, rep. by its General A,4anager, Nodal Officer for lncome Tax Refunds. Hyderabad, T6langana. Central Processing Center, 1st Floor, prestioe Alpha No 48 1 4g 2. Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli. Bangalore. Principal Chief Commissioner of lT (Ap and Telangana),, 1Oth Floor, C_Block, lncome Tax Towers. AC Guards, Hyderabad, Tela"ngana. Union of lndia, rep. by its Secretary Ministry of Finance, Jeevan Deep _ts^u jlgjl'rS. 3rd Floor, Sansad Marg, New Dei .10 001 . rep. by its Comniissioner (GSr). 3 4 5 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High co
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