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2021 Supreme(Del) 1353

MANMOHAN, NAVIN CHAWLA
Nokia India Pvt Ltd – Appellant
Versus
Assistant Commissioner Of Income Tax, Circle 16(1) – Respondent


JUDGMENT

Manmohan, J. - C.M.No.47455/2021

Exemption allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) 15030/2021

1. Present writ petition has been filed seeking orders giving effect to the learned Tribunals order dated 26th October, 2020, 15th October, 2020, 17th August, 2020 passed in ITA 2160/Del/2018, ITA 2161/Del/2018, ITA 6500/Del/2017, ITA 1883/Del/2017 for Assessment Years 2004- 05, 2005-06, 2008-09, 2011-12 and grant consequential refund along with the applicable interest under Section 244A of the Income Tax Act, 1961(for short Act). Petitioner also seeks order giving effect to order dated 31st October, 2017 passed by the learned Commissioner of Income Tax (Appeals) deleting the penalty under section 271(1)(c) of the Act for the Assessment Year 2008-09.

2. Learned senior counsel for the Petitioner states that despite multiple representations of the Petitioner, till date the Respondents have not provided any reasons for the non-issuance of orders giving effect under Section 153(5) of the Act and consequential grant of refund cumulatively amounting to Rs. 120 crores, along with applicable interest, legally and rightfully due to the Pe

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