IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION CIVIL CIVIL CIVIL APPLICATION NO. 1813 OF 2008 APPLICATION NO. 1813 OF 2008 APPLICATION NO. 1813 OF 2008 inin in WRIT WRIT WRIT PETITION NO. 3896 OF 1986 PETITION NO. 3896 OF 1986 PETITION NO. 3896 OF 1986 Bambai Mazdoor Union ... Petitioner vs 1. Mafatlal Engineering Employees Union & ors .. Respondents Mr.N.M.Ganguli for Petitioner Mr.N.R.Prajapati for Respondent nos. 2 & 3. CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED: DATED: DATED: 8th April, 2009 8th April, 2009 8th April, 2009 P.C. P.C. P.C. 1. The Union herein has moved this Court praying that the respondent-Commissioner of Income Tax, Thane may be directed to release the amount of refund already deducted in respect of the workmen as per the statement annexed to the Civil Application and marked as Exhibit C. Similarly, he should be directed to assess the workmen listed in Exhibit C in respect of whom records are not available on adhoc basis or best assessment basis and release the amount paid as tax at source in 1986 on a time bound basis. 2. A reply has been filed by A.Soorianarayanan, Commissioner of Income Tax-I, Thane . It is pointed out that out of 616 applications which were filed in 598 cases refunds were issued along with interest as per the directions of this Court. It is pointed out that the applications of the workers filed up to 23rd August, 2006 were entertained by the department and delay was condoned in filing the returns under section 119 (2) (b) of the Income Tax Act, 1961. Reference is than made to instructions No.13 in 2006 issued by the CBDT. It is pointed out that in view of the CBDT instructions, no applications for claiming refund would be entertained beyond six years from the end of assessment year for which the claim was made. 3. In the instant case, the persons involved are workmen in respect of an industrial undertaking which has since been wound up. The workmen were initially declared as compulsorily retired. That order was subsequently set aside and they were deemed to be in service. The authorities themselves have considered the applications based on the CBDT circular up to 23rd August, 2006. The CBDT circular is binding on the authorities but not on the assessee or the Court. 4. Considering the peculiar facts and circumstances, we direct the respondents to consider all applications as now pending according to law without taking into consideration the time limit imposed by the circular and complete the entire exercise not later than six months from today. With the above directions, Civil Application is disposed of. { J.H.Bhatia, J } { F.I.Rebello, J } J.H.Bhatia, J } { F.I.Rebello, J } J.H.Bhatia, J } { F.I.Rebello, J }