L S Cable and System Ltd. v. Union of India & Ors
[Citation -2020-LL-0813]

Citation 2020-LL-0813
Appellant Name L S Cable and System Ltd.
Respondent Name Union of India & Ors.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 13/08/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags rectification application • statutory period • grant of refund • interest
Bot Summary: The petition has been heard by way of video conferencing. Present writ petition has been filed seeking a direction to respondent no.2 to issue refund determined vide assessment order dated 29 th November, 2019 under Section 143(3) of the Act, amounting to Rs.2,62,38,433 for assessment year 2017-2018 along with remaining interest from 30th W.P. 5154/2020 Page 1 of 3 November, 2019 till the date of issuance of refund and to decide petitioner s rectification application dated 19th December, 2019 and grant consequential refund amounting to Rs.3,30,826/- along with interest under Section 244A from 01st April, 2017 till the date of issuance of refund. Learned counsel for the petitioner contends that respondent no.2 has withheld the refund due to the petitioner without any reason and/or explanation. Mr.Anil Dabas, Advocate accepts notice on behalf of respondent no.1/UOI and Mr.Raghvendra Singh, Advocate accepts notice on behalf of respondent nos.2 3. On instructions, learned counsel for respondent nos.2 3 states that the petitioner s rectification application dated 19th December, 2019 shall be disposed of within a period of six weeks and the refund shall be processed within three weeks thereafter. The respondent no.2 shall also process and pay the petitioner s refund within three weeks thereafter, in accordance with law. With the aforesaid directions, the present writ petition stands disposed of.


$ 1 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5154/2020 L S CABLE AND SYSTEM LTD. Petitioner Through: Mr. Kamal Sawhney with Mr.Vipin Upadhyay and Mr.Arun Bhadauria, Advocates. versus UNION OF INDIA & ORS. Respondents Through: Mr.Anil Dabas, Advocate for R- 1/UOI. Mr. Raghvendra Singh, Advocate for R-2 & 3. % Date of Decision: 13th August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking direction to respondent no.2 to issue refund determined vide assessment order dated 29 th November, 2019 under Section 143(3) of Act, amounting to Rs.2,62,38,433 (inclusive of interest under Section 244A till 29th November, 2019) for assessment year 2017-2018 along with remaining interest from 30th W.P. (C) 5154/2020 Page 1 of 3 November, 2019 till date of issuance of refund and to decide petitioner s rectification application dated 19th December, 2019 and grant consequential refund amounting to Rs.3,30,826/- along with interest under Section 244A from 01st April, 2017 till date of issuance of refund. 3. Learned counsel for petitioner contends that respondent no.2 has withheld refund due to petitioner without any reason and/or explanation. He submits that under Section 241A of Act, Assessing Officer can pass order withholding grant of refund (after satisfying all parameters laid down under Section 241A of Act) only up to date on which assessment is made i.e. during pendency of scrutiny assessment and not once order under Section 143 (3) has been passed and scrutiny assessment has concluded like in present case. In support of his submission, he relies upon orders of this Court in M/S. Fis Payment Solutions & Services India Pvt. Ltd. vs. DCIT, W.P.(C) 2162/2020 and Hyosung Corporation v. UOI & Ors., W.P.(C) 4681/2020. 4. He further submits that under Section 154(8) of Act, statutory period to dispose of rectification application is 6 months from end of month in which application was received , which already stands expired on 30th June, 2020 in present case. He also relies upon Circular No.14/2001 dated 09th November, 2001 and Instruction No. 01/2016 dated 15th February, 2016 issued by Central Board of Direct Taxes wherein it is stated that time-limit of six months is to be strictly followed by Assessing Officer while disposing applications filed by assessee/deductor/collector under section 154 . 5. Issue notice. W.P. (C) 5154/2020 Page 2 of 3 6. Mr.Anil Dabas, Advocate accepts notice on behalf of respondent no.1/UOI and Mr.Raghvendra Singh, Advocate accepts notice on behalf of respondent nos.2 & 3. 7. On instructions, learned counsel for respondent nos.2 & 3 states that petitioner s rectification application dated 19th December, 2019 shall be disposed of within period of six weeks and refund shall be processed within three weeks thereafter. 8. Consequently, this Court directs respondent no.2 to dispose of petitioner s aforesaid rectification application, in accordance with law, within six weeks by way of reasoned order. respondent no.2 shall also process and pay petitioner s refund within three weeks thereafter, in accordance with law. All rights and contentions of parties are left open. 9. With aforesaid directions, present writ petition stands disposed of. 10. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J AUGUST 13, 2020 KA W.P. (C) 5154/2020 Page 3 of 3 L S Cable and System Ltd. v. Union of India & Or
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