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TMI Blog2020 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Petitioner : Mr. Deepak Chopra, Mr. Abhimanyu Chopra and Mr. Ankul Goyal, Advocates For the Respondents : Mr. Ruchir Bhatia, Senior Standing Counsel with Mr. Shlok Chandra and Ms. Mansie Jain, Advocates J U D G M E N T SIDDHARTH MRIDUL, J. (Open Court - via Video Conferencing) 1. The present writ petition under Articles 226/227 of the Constitution of India, has been instituted on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper on the facts and in the circumstances of the case. 2. It is observed that this is the second round of litigation between the parties qua the refund of tax, which the petitioner claims to be entitled to, in relation to the Assessment Year 2018-19. 3. In the earlier round where similar relief was prayed for, a Coordinate Bench of this Court in writ petition being W.P. (C) 2243/2020 tit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents to refund the amounts for both the assessment years along with interest as applicable, to the petitioners within four weeks from today. In case the respondents have any valid justification for withholding the refund, or any part thereof, they shall file their counter-affidavit positively within the same period clearly stating as to why the refund/ partial refund is not due. No further time sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes enunciated by this Court in Mapel Logistics Pvt. Ltd. vs. Principal Commissioner of Income Tax, reported as (2019) 112 Taxman 199 (Delhi), and may, therefore, be remitted back to the Respondents for de novo consideration, in accordance with law. 7. Having heard learned counsel appearing on behalf of the parties and in view of the guidelines in Mapel Logistics (supra), as well as, the directio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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