Mansarover Promoters Pvt. Ltd. vs Assessing Officer, Ward- 16(1)
2020 Latest Caselaw 3071 Del

$~3
*      IN THE HIGH COURT OF DELHI AT NEW DELHI

+      W.P. (C) 8824/2020

       MANSAROVER PROMOTERS PVT. LTD.         ..... Petitioner
                   Through: Mr. Mukesh Chand, Advocate


                          versus

       ASSESSING OFFICER, WARD-16(1)               ...... Respondent
                     Through: Mr. Sunil Aggarwal, Advocate.

%                                  Date of Decision: 09th November, 2020

CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
                            JUDGMENT

MANMOHAN, J (Oral):

1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

2. Present writ petition has been filed seeking refund of Rs 2,96,610/- along with interest under Section 244A of the Income Tax Act, 1961 (for short "the Act").

3. Learned counsel for the petitioner states that respondent has grossly erred in law in not granting refund for the Assessment Year 2008-09 as determined under Section 143(1)(e) of the Act and that too without giving any reasons.

4. He further states that the respondent has granted credit for TDS Certificate of Rs.10,54,740/- instead of Rs.12,66,069/- claimed in the return of income. He emphasises that the petitioner had requested the respondent for grant of refund vide letters dated 14th February, 2011, 29th October, 2012, 29th September, 2020 and 29th October, 2020.

5. Issue notice.

6. Mr. Sunil Aggarwal, learned counsel accepts notice on behalf of the respondent.

7. Keeping in view the limited prayer, the present writ petition is disposed of with a direction to the respondent to decide and dispose of the petitioner's letters/applications dated 14th February, 2011, 29th October, 2012, 29th September, 2020 and 29th October, 2020, in accordance with law, by way of a reasoned order within twelve weeks after giving an opportunity of hearing to the petitioner. All rights and contentions of the parties are left open.

8. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J NOVEMBER 09, 2020 js