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2016 (3) TMI 1078

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..... ocessing of return on 19th February 2016, the Court directs that the refund be issued for AY 2015-16 not later than 28th March 2016. As far as AY 2012-13 is concerned, the deadline of finalization of the assessment order expires on 31st March 2016. The Petitioner has already informed the Assessing Officer (AO) that the Petitioner will be filing an appeal before the Commissioner of Income Tax (Appeals) in the event the assessment order is adverse to it. It is accordingly directed that the refund in respect of AY 2012-13 shall be issued to the Petitioner without unnecessary delay and in any event not later than 10th April 2016. To consider the main issue urged in the writ petition, list for hearing on 11th May 2016. - W.P.(C) 12304/2015 & .....

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..... -16 is concerned, no notice had been issued to the Petitioner under Section 143 (2) of the Act till then. In the circumstances, this Court directed that the return for the AY 2015-16 ought to be processed without delay. The Court also expressed the hope that before the next date of hearing, the assessment orders for the AYs 2013-14 and 2014-15 should be passed. 4. Against the aforementioned order dated 23rd December 2015, the Revenue filed Special Leave Petition (Civil) No. 6525 of 2016 in which the following order was passed by the Supreme Court on 9th March 2016: We do not find any ground to interfere with the interim order passed by the High Court. The special leave petition is, accordingly, dismissed. However, we request t .....

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..... g of return on 19th February 2016, the Court directs that the refund be issued for AY 2015-16 not later than 28th March 2016. 8. As far as AY 2012-13 is concerned, the deadline of finalization of the assessment order expires on 31st March 2016. 9. Mr. Tarun Gulati, learned counsel for the Petitioner states, on instructions, that the Petitioner has already informed the Assessing Officer (AO) that the Petitioner will be filing an appeal before the Commissioner of Income Tax (Appeals) in the event the assessment order is adverse to it. It is accordingly directed that the refund in respect of AY 2012-13 shall be issued to the Petitioner without unnecessary delay and in any event not later than 10th April 2016. 10. Mr. Jain states .....

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