Delhi High Court
Manpowergroup Services India ... vs Assistant Commissioner Of ... on 5 October, 2020
$~2, 3, 4, 10, 11, 12, 14, 17 & 18
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7401/2020 & C.M.No.24775/2020 (Item No.2)
+ W.P.(C) 7403/2020 & C.M.No.24780/2020 (Item No.3)
+ W.P.(C) 7404/2020 & C.M.No.24784/2020 (Item No.4)
+ W.P.(C) 7413/2020 & C.M.No.24802/2020 (Item No.10)
+ W.P.(C) 7418/2020 & C.M.No.24813/2020 (Item No.11)
+ W.P.(C) 7419/2020 & C.M.No.24815/2020 (Item No.12)
+ W.P.(C) 7441/2020 & C.M.No.24851/2020 (Item No.14)
+ W.P.(C) 7476/2020 & C.M.No.24954/2020 (Item No.17)
+ W.P.(C) 7489/2020 & C.M.No.24990/2020 (Item No.18)
MANPOWERGROUP SERVICES INDIA PRIVATE LIMITED
...... Petitioner
Through: Mr.Arijit Chakravarty, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 16(1),
NEW DELHI & ANR. ...... Respondents
Through: Ms.Adeeba Mujahid and Ms.Lakshmi
Gurung, Advocates.
% Date of Decision: 05th October, 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. While writ petition being W.P.(C) Nos. 7401/2020, 7403/2020,
7441/2020 and 7476/2020 have been filed seeking specific direction to
respondent no.1 to pass appeal effect orders in pursuance to the orders
passed by the Appellate Authorities [Commissioner of Income Tax
(Appeals) order dated 06th January, 2017 or ITAT order dated 19th
September, 2017 or 28th December, 2017], in all writ petitions, the petitioner
prays for a direction to the respondents to expeditiously dispose of the
rectification applications and/or refund applications/letters as well as to
process and issue the refund of excess tax paid as per Form 26AS for the
Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-
2014, 2014-15, 2015-16 and 2017-18 along with applicable interest under
Section 244A of the Income Tax Act, 1961 (hereinafter referred to as the
'Act').
3. Learned counsel for the petitioner submits that huge refund amounts
have been pending with the respondents for the Assessment Years 2008-09
to 2017-18 and the said amounts have not been refunded to the petitioner
despite repeated request/reminders.
4. Issue notice.
5. Ms.Adeeba Mujahid, Advocate accepts notice on behalf of the
respondents.
6. Keeping in view the limited prayers sought in the present writ
petitions, the respondent no.1 is directed to issue appeal effect orders in
pursuance to the orders passed by the Appellate Authorities [Commissioner
of Income Tax (Appeals) order dated 06th January, 2017 or ITAT order
dated 19th September, 2017 or 28th December, 2017] and/or dispose of the
rectification applications and/or refund applications/letters as well as to
process and issue the refund of excess tax paid as per Form 26AS for the
Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-
2014, 2014-15, 2015-16 and 2017-18 along with applicable interest under
Section 244A of the Act, if any, in accordance with law within eight weeks.
With the aforesaid directions, the present writ petitions and pending
applications stand disposed of.
7. 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
OCTOBER 05, 2020
KA
