- (1.) Learned counsel Mr. N.K. Pasari for the petitioner and Mr. Rahul Lamba for the respondent Income Tax Department are present through Video Conferencing.
(2.) Petitioner has approached this Court for the following reliefs: a) For issuance of an appropriate writ, order or direction directing upon the Respondents to show cause as to why Income Tax Refund available to the Petitioner Assessee is not being processed for years together, when undisputedly the amount being claimed by way of refund is an amount realized from the assesse under coercion and misrepresentation. b) Consequent upon showing cause, if any, and on being satisfied that the amount realized from the assesse is de hors the scheme of the Income Tax Act read with the circular issued by the CBDT from time to time, the amount refundable to the assesse be directed to be refunded forthwith along with applicable rate of interest available under the Income Tax Act and the rules framed thereunder. c) For issuance of an appropriate writ, order or direction, directing upon the Respondents to accept the offline application for grant of refund, since the online claim cannot be lodged because of some technical reasons in the website of the Income Tax Department and after verification and satisfaction, refund the same with interest. d) For issuance of any other appropriate direction(s) or (order(s) as Your Lordships may deem fit and proper in view of the facts and circumstances of the case for doing conscionable justice to the Petitioner.
(3.) According to the petitioner, it had involuntarily deposited an amount of Rs.14.95 crores with the Income Tax Department in March, 2009 threatened by the attachment of bank account and prosecution on the basis of survey conducted by the Department towards non-deduction of tax at source under Section 194 C of the Income Tax Act. A show cause was also issued upon it. Though, petitioner replied to the show cause notice but according to learned counsel for the petitioner, no order has been passed. Thereafter, petitioner has approached this Court in the year 2018 in the present writ petition with the aforesaid prayer.;