TMI Blog2018 (10) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 2016- 2017. It is solemnly stated that the return for this assessment year has been processed but it is pushed to what is stated as and styled as the Centralized Processing Center. That is stated to be forwarded for computation. If computation such a difficult, if not an important task, why it cannot be performed by this Assessing Officer, is not clarified to us at all. It is evident that, after it is pushed to this center, from the center's communication, copy of which is handed over by Mr. Mohanty dated 7th August, 2018, it is apparent that this center has done nothing in relation to this computation. The said letter dated 7th August, 2018 is taken on record and marked “X” for identification. It may be lying with it and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per return 1 2014-15 Rs.204.43 Crores 2 2015-16 Rs.210.07 Crores 3 2016-17 Rs.180.09 Crores 4 2017-18 Rs.137.26 Crores 2. Moreover it is observed that the scrutiny assessment of the assessee company for A. Y. from A. Y. 2014-15 to A. Y. 2016-17 is pending before undersigned. Under section 143 (1D) of Income Tax Act, 1961 has been issued. Notice u/s 143 (2) has been issued for AY 2014-15, 2015-16 and 2016-17. Hence, in view of the provisions of Section 143 (1D) the processing of the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner is not entitled to any relief as prayed for in this Writ Petition. 13. With respect to the Petitioner's submissions in paragraph-13, I state and submit that the demand/refund for AY 2014-15 has not crystallized and the same will be determined only on completion of assessment on receipt of directions from the Dispute Resolution Panel (DRP). The petitioner's claim that the proposed additions in the draft assessment order (which is subjudice before DRP) are largely made on historical covered issues, is not correct. Further as the issue on the merit of the additions is still pending before the ITAT, the Petitioner's claim of historical covered issues has no merit. With regard to the reliance placed on the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to mention here that the returns for AY 2014-15 and AY 2015-16 cannot be processed u/s 143 (1) of the Act, as the time for processing the said returns provided under Section 143 (1) of the Act has expired. However, on the request of the assessee, the return of AY 2016-17 has been processed and pushed to the CPC for computation which is still pending at the end of the CPC. The right of processing of return for AY 2017-18 is still with CPC and CPC has not pushed the return to the AO for computation. 3. On summing up the stand consistent with these statements, Mr Mohanty says that the assessment for the year 2014-2015 would be finalized on or before 30th November, 2018. 4. We accept this statement as an undertaking to this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inarily empowered to finalize it as well but must forward it or push it to this center for computation. If computation such a difficult, if not an important task, why it cannot be performed by this Assessing Officer, is not clarified to us at all. It is evident that, after it is pushed to this center, from the center's communication, copy of which is handed over by Mr. Mohanty dated 7th August, 2018, it is apparent that this center has done nothing in relation to this computation. The said letter dated 7th August, 2018 is taken on record and marked X for identification. It may be lying with it and who knows for how long. It would continue with it until such time as the law permits holding up of the further proceedings or till the last ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Court to issue direction so that they can take and pull files out of the turn and grant necessary reliefs. 10. As far as this aspect is concerned, we express no opinion. We clarify that on merits this Court has neither expressed any view in favour of a refund or against it. 11. In the light of the above, we hope and trust that the Petitioner would not be required to approach this Court again and again with similar Writ Petitions and certainly not for the Assessment Year 2017-2018. There, it is stated that the time at the disposal of the Assessing Officer is 31st March, 2019, on which date the legal limit comes to an end. Now, that Section 143 (1D) of the I. T. Act, 1963 is not applicable to this return, admittedly, then, we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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