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DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
MUFG Bank Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. refund orders sought under specific itat directions. (Para 1) |
| 2. petitioner's grievance over lack of compliance by respondents. (Para 2 , 3 , 4) |
| 3. acknowledgement of respondent's process for issuing refunds. (Para 5) |
| 4. court's order to issue refunds within six weeks. (Para 6) |
JUDGMENT
Manmohan, J.:
1. Present writ petitions have been filed seeking directions to the Respondents to pass orders giving effect to the orders of the Income Tax Appellate Tribunal (`ITAT') dated 21st May, 2020 and 06th December, 2018, the Assessment order dated 18th March, 2021 as well as the order of the ITAT dated 13th September, 2019 and the order of the Calcutta High Court dated 07th August, 2019 and issue consequential refund of Rs.58,32,30,038/, Rs.11,14,54,207/-, Rs.13,89,08,987/-, Rs.8,11,44,800/-and Rs.1,94,65,800/for the Assessment Years 2009-10, 1996-97, 2016-17, 2001-02 and 1991-92 with interest under Section 244A(1) of the Income Tax Act, 1961 (`the Act') and additional interest under section 244(1A) of the Act.
2. Learned counsel for the Petitioner states that the Respondents have failed to pass orders giving effect to the orders of the ITAT and the High Court without givi
Tax authorities are obligated to comply with statutory requirements regarding tax refunds, and failure to do so may contravene constitutional provisions.
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 mandated the issuance of tax refunds and appeal effect orders according to the ITAT ruling, emphasizing the importance of timely compliance within stipulated periods.
Tax authorities are mandated to process refunds and pass appeal effect orders within specified timelines, with delays constituting a violation of constitutional rights.
Tax authorities must issue refunds due based on favorable ITAT orders within statutory deadlines, ensuring adherence to constitutional mandates regarding the issuance of refunds.
The court held that the Revenue must issue a tax refund following favorable ITAT rulings, emphasizing performance within statutory timelines to comply with legal obligations.
Timely compliance with statutory refund orders is imperative to protect taxpayer rights under the Income Tax Act and the Constitution.
Timely issuance of refunds as per the Income Tax Act is mandatory to prevent financial prejudice to the taxpayer, emphasizing the obligation of tax authorities to comply with tribunal orders.
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 affirmed the Respondents' obligation to act promptly on ITAT orders regarding refunds and applicable interest under the Income Tax Act.
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