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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

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