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2025 DAILYLAW 138789 (ALL)

M/S U.S. SRIVASTAVA MEMORIAL EDU. SOCIETY LKO. THRU. SECY. v. UNION OF INDIA THRU. SECY. FINANCE MINISTRY OF FINANCE DEPTT. OF REVENUE LKO. AND 4 OTHERS

WRIC/4323/2025 · 2025-05-12

Ajai Kumar Srivastava I, Attau Rahman Masoodi

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:27713-DB Court No. - 1 Case :- WRIT - C No. - 4323 of 2025 Petitioner :- M/S U.S. Srivastava Memorial Edu. Society Lko. Thru. Secy. Respondent :- Union Of India Thru. Secy. Finance Ministry Of Finance Deptt. Of Revenue Lko. And 4 Others Counsel for Petitioner :- Shailesh Verma Counsel for Respondent :- A.S.G.I.,Kushagra Dikshit Hon'ble Attau Rahman Masoodi,J. Hon'ble Ajai Kumar Srivastava-I,J. 1. Sri Kushagra Dikshit, learned counsel for respondents No. 2, 4, and 5, on the basis of instructions, has submitted that the name of the society has already been correctly reflected in the official records for the purpose of assessment. He further submitted that the details provided in Form 49A, as well as the refund issued under Section 143(1) of the Income Tax Act, have been made in the name of U.S. Srivastava Memorial Educational Society. Therefore, there appears to be no basis to suggest that the petitioner’s name has been erroneously recorded in the Income Tax Department's records for assessment or PAN purposes. 2. A copy of the refund has also been provided to the learned counsel for the petitioner. 3. That being the position, the petitioner, on the basis of relevant material, i.e., the receipt of intimation under Section 143(1), may pursue his grievance before the competent authority. In the event any anomaly is found with respect to the entry, as alleged by the petitioner, the competent authority shall make the necessary corrections and pass an appropriate order in accordance with law, at the earliest and preferably within a period of two weeks from today 4. Any grievance with respect to the status, if raised, may also be considered expeditiously and in accordance with law. 5. The writ petition is, accordingly, disposed of. [Ajai Kumar Srivastava-I, J.] [Attau Rahman Masoodi, J.] Order Date :- 12.5.2025 cks/- Digitally signed by :- CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench