IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9138 of 2017 M/s Ajanta Construction Company, F-175, P.C. Colony, Kankarbagh, Patna through its Partner Binod Kumar Choubey, Son of Sri Ram Choubey, Resident of F-175, P.C. Colony, Kankarbagh, P.S.- Kankarbagh, District- Patna. ... ... Petitioner/s Versus 1. Principal Commissioner of Income Tax-2, Patna, Central Revenue Building, Birchand Patel Marg, Patna-1. 2. Commissioner of Income Tax-2, Central Revenue Building, Patna-1. 3. Deputy Commissioner of Income Tax, Circle-4, Lok Nayak Bhawan, Patna-1. ... ... Respondent/s Appearance : For Petitioner/s : Mr. Dinesh Choudhary, Adv. For Respondent/s : Mr. Suman Kumar Mishra, Adv. Ms. Shilpi Kumari, Adv. CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL JUDGMENT (Per: HONOURABLE CHIEF JUSTICE) Date : 27-11-2017 Petitioner has filed this writ petition and only relief claimed by petitioner is that in view of order passed by Commissioner of Income Tax, Appeal-2 Patna vide Annexure 2 on 22.8.2016 and subsequently in view of order of refund, Annexure 3 dated 7th of October, 2016, passed by Deputy Commissioner of Income Tax, Circle 4, Patna, petitioner is entitled to refund of Rs.14,13,779/- plus interest and as same is not being granted, this writ petition has been filed for refund of amount. Patna High Court CWJC No.9138 of 2017 dt.27-11-2017 2/3 supplementary counter affidavit has been filed by respondent No.2 and from supplementary counter we find that with regard to assessment years in question, various orders were passed by Income Tax Appellate Tribunal, Patna Bench vide Annexure on 17.2.1998 and thereafter vide Annexure B on 31.8.2000 wherein, based on certain criminal case instituted against petitioner in matter of claiming certain benefit on basis of fake T.D.R s., criminal prosecution against petitioner has been lodged by C.B.I. and it is stated in supplementary counter affidavit that amount cannot be refunded until and unless criminal cases are not concluded. Keeping in view averments made in supplementary counter affidavit filed, now, in facts and circumstances that have come on record, we are not inclined to issue mandamus commanding respondents to refund amount in pursuance to order Annexure 3 dated 7 th October, 2016. On contrary, we direct that on petitioner filing certified copy of this order along with relevant documents, including supplementary counter affidavit filed by respondent No.2, along with documents Annexures and B, Deputy Commissioner of Income Tax, Circle 4, Patna, authority which passed order Annexure 3, dated 7th of October, 2016 for refund, Patna High Court CWJC No.9138 of 2017 dt.27-11-2017 3/3 shall examine matter, hear petitioner and decide question of refund afresh in accordance with law within reasonable period, preferably within two months. With aforesaid this application stands disposed of. (Rajendra Menon, CJ) ( Anil Kumar Upadhyay, J) K.C.Jha/- AFR/NAFR NAFR CAV DATE N/A Uploading Date 9.12.2017 Transmission Date Ajanta Construction Company v. Principal Commissioner of Income-tax-2, Patna / Commissioner of Income-tax-2, Patna-I / Deputy Commissioner of Income-tax, Circle-4, Patna-I