JUDGMENT

Manmohan, J. - CM aPPL.7108/2022

Exemption allowed, subject to all just exceptions.

accordingly, the present application stands disposed of.

W.P.(C) 2476/2022

1. Present writ petition has been filed seeking TDS credit and refund along with up-to-date interest for the assessment Year 2013-14. Petitioner also seeks directions to the respondents to process the returns of income, pass appeal effect order, issue correct computation as well as issue refund along with up to date interest.

2. Learned counsel for the petitioner states that even after completion of the entire proceedings and despite specific, binding and favourable order passed by Income Tax appellate Tribunal (hereainafter referred to as 'ITaT') on 1st July, 2019 for the year under consideration, no appeal effect order has been issued by the respondents and the petitioner is being denied legitimate TDS credit and refunds without any legal basis. In support of her contention, learned counsel for the petitioner relies upon article 265 of the Constitution, the decision of the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, [1997] 5 SCC 536 and the decision of this Court in Ericsson India Pvt. Ltd. vs. aCIT, W.