TMI Blog2021 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is not maintainable. This Court finds that the petitioner prior to the filing of the present writ petition had made a request to respondent no.1 vide application dated 5th August, 2021 requesting thereby to respondent no.1 to grant refund of income tax due for the assessment years 1996-97 to 2016-17. However, the said application has not been decided till date despite various reminders. Consequently, this Court is of the view that the petitioner has the cause of action to maintain the present writ petition. This Court is also of the view that Section 240 of the Act embodies the salutary principle of right of the assessee to receive refund of tax which becomes due to the assessee as a result of any order passed in appeal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officer vide order dated 23rd March 1999 under section 143(3) of the Act assessed the total income of the petitioner at ₹ 13,00,83,258/-. 4. He further states that the petitioner preferred an appeal before the First Appellate Authority, viz., the Commissioner of Income Tax Appeals against the order dated 23rd March, 1999. The Appellate Authority vide order dated 23rd March, 2000 upheld the findings of the assessing officer regarding permanent establishment and attribution of income to a PE. 5. Learned senior counsel for the petitioner states that the petitioner, being aggrieved by the substantive findings of the CIT(A) upholding the assessment order, filed statutory appeal under Section 253 of the Income Tax Act, 1961 (herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Having heard learned counsel for the parties, this Court finds that the petitioner prior to the filing of the present writ petition had made a request to respondent no.1 vide application dated 5th August, 2021 requesting thereby to respondent no.1 to grant refund of income tax due for the assessment years 1996-97 to 2016-17. However, the said application has not been decided till date despite various reminders. Consequently, this Court is of the view that the petitioner has the cause of action to maintain the present writ petition. 11. This Court is also of the view that Section 240 of the Act embodies the salutary principle of right of the assessee to receive refund of tax which becomes due to the assessee as a result of any orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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