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2022 Supreme(Del) 142
IN THE HIGH COURT OF DELHI AT NEW DELHI
Manmohan, Dinesh Kumar Sharma, JJ.
American Express India Private Limited - Appellant
Versus
Assistant Commissioner Of Income Tax & Anr. - Respondents
W.P.(C) 5411/2022
Decided On : 01-04-2022
Important Points
Subject
Taxation Law - Income Tax
Act Referred
Headnote
Rectification Applications - Income Tax Act - The court directed the respondents to decide the rectification applications for multiple assessment years and grant refund with applicable interest under Section 244A of the Income Tax Act, 1961.
Fact of the Case:
The petitioner sought direction to the respondents to pass orders disposing of the rectification applications for multiple assessment years and grant refund arising therefrom.
Finding of the Court:
The court directed respondent No.1 to decide the rectification applications and issue refunds with applicable interest within twelve weeks.
Issues: Failure of the respondents to process rectification applications filed by the petitioner without any reason or cause.
Ratio Decidendi: The court's decision was influenced by the limited prayer sought in the present writ petition and the failure of the respondents to process the rectification applications.
Final Decision: The present writ petition stands disposed of with the direction to decide the rectification applications and issue refunds within twelve weeks.
Ms. Jasmin Amalsadvala, Mr. Nishant Thakkar And Mr. Sparsh Bhargav, Advs, for the Appellant, Mr. Zoheb Hossain With Mr. Vipul Agrawal And Mr. Parth Senwal, Advocates, for the Respondent.
JUDGMENT
Manmohan, J (Oral). - By way of the present petition, petitioner seeks direction to the respondents to pass orders disposing of the rectification applications for the Assessment Years 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18, 2006-07 (FBT) and 2007-08 (FBT) filed by the Petitioner and consequentially, grant refund of Rs.45.60 crore arising there from along with applicable interest under Section 244A of the Income Tax Act, 1961 (for short 'Act').
2. Learned counsel for the petitioner states that the respondents have failed to process rectification applications filed by the petitioner without any reason or cause.
3. Issue notice.
4. Mr. Zoheb Hossain, learned counsel accepts notice on behalf of the respondents.
5. Keeping in view the limited prayer sought in the present writ petition, respondent No.1 is directed to decide the rectification applications for Assessment Years 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18, 2006-07 (FBT) and 2007-08 (FBT) in accordance with law within twelve weeks. Refund, if any, along with applicable interest under Section 244 A of the Act shall be issued within the said period.
6. With the aforesaid direction, present writ petition stands disposed of.
