Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (12) TMI 506

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to hear the same; b) That this Hon'ble Court may be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction to the Respondents directing them to issue the refund of the Petitioner for the A.Y. 2010-11 & A.Y. 2014-15 aggregating to Rs. 46 lacs (approximately) alongwith the applicable interest arising out of the Income Tax Act, 1961; c) To award the cost of the instant writ petition to the Petitioner;..." 2. The record shows that notice in the writ petition was issued on 10.03.2022. 2.1 The record also shows that via the order dated 05.07.2023, in an application moved on behalf of the petitioner [i.e., CM Appl. 33550/2023], for the reasons given in the order, the date in the main writ petition fixed, at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... On 22.09.2022, since there was no representation on behalf of the petitioner, the matter was adjourned to 22.04.2024. 5. The record shows that, on behalf of the petitioner, an application was moved for seeking clarification of the order dated 05.07.2023 [i.e., CM Appl. 50531/2023]. We had, thus, indicated the following in our order dated 27.09.2023: "1. This is an application moved on behalf of the petitioner/assessee, seeking clarification of the order dated 05.07.2023. 2. Quite frankly, no clarification is required, in the sense that all that we had directed the concerned Assessing Officer (AO) to do was to decide the application for stay, in which the petitioner/assessee was given leave to refer to the facts presented before us by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10. Mr Maratha will return with instructions. 10.1 In case instructions are received to resist the application, a reply will be filed before the next date of hearing. 11. List the above-captioned application on 06.11.2023." 6. On the next date i.e., 06.11.2023, the matter could not be taken up for hearing as one of us [i.e., Rajiv Shakdher, J.] had to convene in a Special Bench. 7. It is in these circumstances that the said application was posted for hearing today. 8. Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondents/revenue, has returned with instructions, which indicate that the respondents/revenue have computed the amount refundable to the petitioner/assessee. 8.1. It has been po .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t two (2) weeks. (ii) The petitioner will be at liberty to take recourse to a statutory remedy for payment of interest and the balance refund claimed by him. The order passed today or those passed on previous dates will not come in the way if such a remedy is taken recourse to. (iii) The concerned authority will decide the matter concerning interest and the balance principal amount by the petitioned/assessee in accordance with the law. 14. Consequently, the pending applications shall stand closed. 15. For the sake of good order and record, the Registry will scan and upload the communication dated 04.12.2023 addressed by Ms Kritika Jaiswal, Deputy Commissioner of Income Tax, Circle-28(1), New Delhi to Mr Maratha. 16. The date alrea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates