Qualcomm Technologies, Inc vs Deputy Commissioner of Income Tax Circle International Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Qualcomm Technologies, Inc – Appellant
Versus
Deputy Commissioner of Income Tax Circle International Tax – Respondent

Table of Content
1. writ petitions seek order for tax refunds. (Para 2)
2. counsel argues for refunds based on past verdicts. (Para 3 , 4)
3. respondents agree to issue appeal effect orders. (Para 5)
4. court orders refunds within six weeks. (Para 6)

JUDGMENT

Manmohan, J. (ORAL)--The petitions have been heard by way of video conferencing.

2. Present writ petitions have been filed seeking directions to the Respondents to process the returns of income, issue correct computations as well as issue refunds along with up to date interest for assessment years 2015-16 and 2016-17.

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, the Petitioner is being denied legitimate 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. Learned counsel for t

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