9911796707
TMI Blog2021 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... h Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advocates. Respondents Through: Mr. Sunil Agrawal, Advocate. J U D G M E N T MANMOHAN, J (Oral): CM Appl. 45086/2021 (for exemption) Allowed, subject to all just exceptions. Accordingly, present application stands disposed of. W.P.(C) 14295/2021 1. Present writ petition has been filed seeking directions to the respondents to grant refund of taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, 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) uphol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. He further states that the petitioner as well as the Revenue are currently in appeal against the said order(s) of this Court before the Supreme Court. He, however, states that the Supreme Court has not granted any stay on the operation of the order(s) of this Court. He submits that refund due to the petitioner cannot be withheld merely on the ground that issue is pending final adjudication b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious 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 order passed in appeal. 12. Accordingly, the present writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
