MUFG Bank Ltd. v. Assistant Commissioner of Income-tax & Ors
[Citation -2020-LL-0917-8]

Citation 2020-LL-0917-8
Appellant Name MUFG Bank Ltd.
Respondent Name Assistant Commissioner of Income-tax & Ors.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 17/09/2020
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags computation of interest • refund
Bot Summary: Present applications have been filed by respondent no. 1 seeking three weeks additional time to comply with the order dated 02nd September, 2020. It is pertinent to mention that a batch of six writ petitions had been disposed of with direction to the respondent nos.1 to 3 to credit the refund amount along with interest in the petitioners account within two weeks. In the present applications, it has been averred that respondent no.1 has complied with the orders dated 02nd September, 2020 with respect to the assessment years 2011-12 and 2014-15. It is averred that during the last two weeks, many persons who worked on the same floor as respondent no.1, have tested positive for Corona virus and respondent no.1 and all its staff have been in isolation following the Covid- 19 protocol. Keeping in view the aforesaid facts, present applications are allowed and respondent no. 1 is granted three weeks additional time to comply with the order dated 2nd September, 2020 in letter and spirit.


$ * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 1888/2020 MUFG BANK, LTD. ..... Petitioner Through: Mr. Hiten Chande, Ms. Jasmin Amalsadvala, Mr. Sparsh Bhargava, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ...... Respondents Through: Mr. Raghvendra Singh, Advocate for respondents No.1 to 3. Mr. Ravi Prakash, Advocate with Mr. Farman Ali, Mr. Aman Malik and Mr. Mohammad Shahan Ulla, Advocates for respondent No.4. + W.P. (C) 1889/2020 MUFG BANK, LTD. ..... Petitioner Through: Mr. Hiten Chande, Ms. Jasmin Amalsadvala, Mr. Sparsh Bhargava, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ...... Respondents Through: Mr. Raghvendra Singh, Advocate for respondents. W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 1 of 4 + W.P. (C) 1891/2020 MUFG BANK, LTD. ..... Petitioner Through: Mr. Hiten Chande, Ms. Jasmin Amalsadvala, Mr. Sparsh Bhargava, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ...... Respondents Through: Mr. Raghvendra Singh, Advocate for respondents No.1 to 3. Mr. Siddharth Khatana, Advocate for respondent No.4-UOI. + W.P. (C) 1893/2020 MUFG BANK, LTD. ..... Petitioner Through: Mr. Hiten Chande, Ms. Jasmin Amalsadvala, Mr. Sparsh Bhargava, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ...... Respondents Through: Mr. Raghvendra Singh, Advocate for respondents No.1 to 3. Mr. Siddharth Khatana, Advocate for respondent No.4-UOI. % Date of Decision: 17th September, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 2 of 4 JUDGMENT MANMOHAN, J: (Oral) C.M.No.22967/2020 in W.P.(C) No.1888/2020 C.M.No.22966/2020 in W.P.(C) No.1889/2020 C.M.No.23030/2020 in W.P.(C) No.1891/2020 C.M.No.22962/2020 in W.P.(C) No.1893/2020 1. applications have been heard by way of video conferencing. 2. Present applications have been filed by respondent no. 1 seeking three weeks additional time to comply with order dated 02nd September, 2020. 3. It is pertinent to mention that batch of six writ petitions had been disposed of with direction to respondent nos.1 to 3 to credit refund amount along with interest in petitioners account within two weeks. 4. In present applications, it has been averred that respondent no.1 has complied with orders dated 02nd September, 2020 with respect to assessment years 2011-12 and 2014-15. It is, however, averred that during last two weeks, many persons who worked on same floor as respondent no.1, have tested positive for Corona virus and, therefore, respondent no.1 and all its staff have been in isolation following Covid- 19 protocol. It is further averred that it is only recently that respondent no.1 has come out of isolation. 5. Issue notice. 6. Mr.Hiten Chande, Advocate accepts notice on behalf of petitioners. He states that for assessment year i.e. 2011-12, interest amount has not been properly computed. Mr.Hiten is given liberty to file appropriate application in this regard. W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 3 of 4 7. Keeping in view aforesaid facts, present applications are allowed and respondent no. 1 is granted three weeks additional time to comply with order dated 2nd September, 2020 in letter and spirit. It is clarified that interest amount shall be paid till date of payment and computation of interest shall be enclosed with payment, in accordance with law. 8. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J SEPTEMBER 17, 2020 KA W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 4 of 4 MUFG Bank Ltd. v. Assistant Commissioner of Income-tax & Or
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