DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Qualcomm Incorporated – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
JUDGMENT
Manmohan, J. (Oral)--The petitions have been heard by way of video conferencing.
2. By way of the present petitions, Petitioner seeks directions to the Respondents to process the returns of income,issue correct computations and process as well as issue refunds along with up to date interest for assessment years 2009-10,2010-11,2011-12 and 2012-13.
3. Learned Counsel for the Petitioner states that even after completion of the entire proceedings and despite specific, binding and favorable orders of the Income Tax Appellate Tribunal (`ITAT') for the years under consideration and appeal effect orders dated 8th August, 2018, 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, decision of the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, [1997] 5 SCC 536 and decision of this Court in Ericsson India Pvt. Ltd. vs. ACIT, W.P.(C) 10373/2019.
4. Issue notice. Mr.Puneet Rai, Advocate accepts notice on behalf of respondents.He states that the Assessing Officer has passed rectification orders with regard to the assessme
The court reaffirmed that income tax refunds must be issued as per binding ITAT orders, emphasizing the essentiality of compliance with directions for timely processing and rectification under Articl....
The court mandated that the Assessing Officer must address pending rectification applications and ensure the proper issuance of refunds in accordance with the income tax law.
Tax authorities are required to process refunds promptly as per binding orders from appellate authorities, emphasizing the significance of timely compliance with tax regulations.
The court emphasized that refunds under the Income Tax Act must be processed within specified timelines, and any lack of proper credit must not hinder the petitioner's entitlement to refunds.
TDS was duly supported by Form 26AS and appears on the system maintained by the Income Tax Department itself. He states that the Petitioner filed rectification applications seeking rectification of s....
Revenue authorities must implement binding orders from ITAT within a reasonable time frame, ensuring the timely processing of TDS credits and refunds under Article 265.
The failure to timely adjudicate tax credit claims undermines administrative justice, necessitating prompt resolutions of rectification applications under tax law.
The Assessing Officer must verify and rectify TDS credit discrepancies proactively to ensure taxpayers receive appropriate credits, as errors caused by deductors should not burden the taxpayer.
Tax authorities are required to rectify apparent errors and issue refunds promptly to taxpayers, ensuring administrative efficiency and avoiding undue financial burden.
The central legal point established in the judgment is the obligation of the assessing Officer to implement the direction of the CIT(a) and to pass appeal effect order and pay refund, if any, along w....
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