NFAC has been directed by the Karnataka High Court to repay Rs. 29.30 crore along with interest to Myntra.
Title: Myntra Designs Private Limited vs The National Faceless Assessment Centre and others
Court: Karnataka High Court
Case No. : Writ Petition No. 19995 of 2023
Decided on: 16th November, 2023.
Coram: The Hon’ble Justice B.M. Shyam Prasad.
Introduction:
The petitioner has filed the petition for directions to the respondents to issue refund as computed under Refund Intimation along with the applicable interest under Section 244A of the Income Tax Act, 1961 in an expeditious and timely manner.
Facts:
The petitioner (Myntra), had sought directions for the issuance of a refund amounting to Rs.9,30,46,736 as computed under Refund Intimation, along with the applicable interest under Section 244A of the Income Tax Act, 1961 in an expeditious and timely manner.
The petitioner, for the Assessment year 2021-22 was informed about the computed refund in a sum of Rs. 31,94,20,940/- which includes the principle amount of Rs. 29,35,11,360/-
The learned counsel representing the petitioner argued that the refund was being withheld without due process and without recording an opinion, as required by Section 241A of the Income Tax act, 1961.
In response, the learned counsel for the respondents presented the opinion recorded by the Assessing Officer and other permission granted by the concerned Principal Commissioner of Income Tax. The Assistant Commissioner of Income Tax contended that the scrutiny assessment was pending with the Transfer Pricing Officer (TPO), so the refund could be withheld.
Issue:
Whether the NFAC is liable to refund as computed under Refund Intimation along with the applicable interest under Section 244A of the Income Tax Act, 1961?
Court Analysis and Decision:
The Court after examining the facts rejected the reasoning offered by the Assistant Commissioner of Income Tax about the withholding the refund.
In its ruling, the court allowed the petition directing the respondents to refund a sum of Rs.29,30,46,736/- along with the interest as permissible in law within a timeframe.
WRITTEN BY:Nireesha Rao
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