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Tata Teleservices Limited Versus Central Board Of Direct Taxes & Anr

2016 (3) TMI 1078 - DELHI HIGH COURT

Denial of refunds where scrutiny proceedings have been initiated - Held that:- The Court today has been shown a copy of the communication dated 19th February 2016 addressed to the Petitioner by the Assistant Commissioner of Income Tax – Centralized Processing Center (‘CPC’) Bangalore confirming that the Petitioner’s return for AY 2015-16 has been processed. It is stated that the Petitioner has agreed for the adjustment proposed of ₹ 1.94 crore (Rs. 1.76 crore for AY 2008-09 and ₹ 0.1 .....

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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 & CM APPL 32604/2015 - Dated:- 14-3-2016 - S. MURALIDHAR & VIBHU BAKHRU JJ. For the Appel .....

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No. 1, Central Board of Direct Taxes ( CBDT ) and the letter dated 8th September 2015 issued by Respondent No. 2, the Deputy Commissioner of Income Tax seeking to deny refunds where scrutiny proceedings have been initiated. 2. According to the Petitioner, the impugned Instruction goes beyond the scope of Section 143 (1D) of the Income Tax Act, 1961 ( Act ) inasmuch as it states that returns cannot be processed if notices under Section 143(2) of the Act have been issued. The other reli .....

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(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:

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er Section 143 (2) of the Income Tax Act, 1961 (in short the Act ) have already been issued, is extended by a month from today. Needless to say that in case the time for issuing notice under Section 143 (2) of the Act has not expired, it will be open for the Revenue to decide whether notice should be issued at all. Pending applications, if any, stand disposed of. 5. The Court today has been shown a copy of the communication dated 19th February 2016 addressed to .....

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