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2015 (5) TMI 140 - GUJARAT HIGH COURTDenial of refund claim - Denial on the ground that some reassessment proceedings have been initiated - Held that:- As per the assessment orders passed by the appropriate authority for the Financial Years 1999-00 and 2000-01, the petitioner is entitled to the refund of ₹ 9,95,749/- and ₹ 12,66,765/-. However, thereafter on the basis of the recommendation of the pre-audit department the reassessment proceedings are initiated, which are pending since 2004. No reasons whatsoever has been given for not deciding the reassessment proceedings, which are pending since 2004. Under the circumstances, to deny the refund, which the petitioner is entitled to as per the assessment orders for the Financial Years 1999-00 and 2000- 01 solely on the ground that the reassessment proceedings are pending since many years is absolutely illegal and most arbitrary. Hence, subject to the outcome of the reassessment, if at all it is permissible now, the petitioner is entitled to refund of the amount, which the petitioner is entitled to as per the assessment orders passed by the appropriate authority for the Financial Year 1999-00 and 2000-01. As such there is no delay on the part of the petitioner at all. If at all there is any delay, there is a delay on the part of the appropriate authority to decide the reassessment proceedings, which are pending since 2004. There is no reason forthcoming for not concluding the reassessment proceedings, which are pending since 2004. If that be so, it is not open for the the State to take a plea of delay. - Refund granted.
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