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2021 (2) TMI 480 - DELHI HIGH COURTRefund along with interest u/s 244A - upon the petitioner filing an application under section 154 Transfer Pricing Officer reduced the additional income to Nil vide order and order not given effect to and the refund was not issued, petitioner filed the present writ petition - HELD THAT:- Having perused the paper book, this Court is of the view that it is strange that the Appeal Effect Order was not passed for around eight months. The fact that an assessee after succeeding in a protracted litigation has to file another legal proceeding i.e. a writ petition to implement and execute the said order, does not reflect well on the functioning of the Tax Department. This Court is of the view that the respondents should have given effect to the Appeal Effect Order as well as issued the refund immediately and there should have been no occasion for the petitioner to file the present writ petition. As the request for adjournment, once again, is declined and the respondents are directed to pass the Appeal Effect Order in pursuance to Transfer Pricing Officer's order dated 19th February, 2020 and to grant refund along with interest under section 244A of the Act as well as to pass rectification orders on the petitioner's application dated 19th August, 2020 within four weeks in accordance with law.
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