3 WP 2146 OF 2019.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2146 OF 2019 Vodafone Idea Limited Petitioner versus Deputy Commissioner of Income Tax (TDS) and Ors. Respondents Mr. Deepak Chopra i/by Mr. Atul K. Jasani, for Petitioner. Mr. Sham Walve with Mr. Pritish Chatterjee, for Respondent Nos.1 and 2. CORAM: AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE: 4th SEPTEMBER, 2019 P.C.: 1. petitioner has prayed for directions to Income Tax Authorities for releasing refund of Rs.43.25 Crores (rounded of) with applicable interest pertaining to assessment years 2007-08 to 2013-2014. Having heard learned Counsel for parties and having perused documents on record, it would appear that Assessing Ofcer has not seriously disputed petitioner s claim for refund pertaining to said assessment years. However, such refund has not been released on account of outstanding TRACES demand of Rs.49,30,180/-, as can be seen from communication dated 6th June, 2019 made by Deputy SSP 1/3 ::: Uploaded on - 09/09/2019 ::: Downloaded on - 18/09/2019 14:44:45 ::: 3 WP 2146 OF 2019.doc Commissioner of Income Tax (TDS), Pune, to Petitioner which reads as under : Please refer to above. In this regard, vide above submissions, you have requested for issue of refund of amount that was paid under protest for A.Ys. 2007-08 to 2013-14 along with applicable interest u/s 244A of Act. However, it is seen that there is outstanding TRACES demand of Rs.49,30,180/- for F.Ys. 2007-08 to 2018-19. You are requested to provide year wise status of all demand pertaining to all TANs and PAN held by you. Your reply should reach this ofce on or before 17/06/2019. 2. Learned Counsel for parties pointed out that under some what similar circumstances, in case of this very petitioner, in Writ Petition No.1103 of 2019 under order dated 30 th April, 2019, we had permitted and directed Assessing Ofcer to refund claim of petitioner manually and release same subject to withholding of amount of mismatch. In present case, similar directions can be issued. In result, Writ Petition is disposed of with following directions : (i) Assessing Ofcer shall process refund claim of SSP 2/3 ::: Uploaded on - 09/09/2019 ::: Downloaded on - 18/09/2019 14:44:45 ::: 3 WP 2146 OF 2019.doc petitioner manually for assessment years 2007-08 to 2013- 14 and release refund as found due with statutory interest after withholding said sum of Rs.49,30,180/-. (ii) This exercise shall be completed within two weeks from today. (iii) Writ Petition is accordingly disposed of. ( S.J.KATHAWALLA, J. ) ( AKIL KURESHI, J. ) SSP 3/3 ::: Uploaded on - 09/09/2019 ::: Downloaded on - 18/09/2019 14:44:45 ::: Vodafone Idea Limited v. Deputy Commissioner of Income-tax (TDS) and Or