Delhi High Court
Mufg Bank, Ltd vs Assistant Commissioner Of Income ... on 17 September, 2020
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P. (C) 1888/2020
MUFG BANK, LTD. ..... Petitioner
Through: Mr. Hiten Chande, Ms. Jasmin
Amalsadvala, Mr. Sparsh Bhargava,
Advocates.
versus
ASSISTANT COMMISSIONER
OF INCOME TAX & ORS. ...... Respondents
Through: Mr. Raghvendra Singh, Advocate for
respondents No.1 to 3.
Mr. Ravi Prakash, Advocate with
Mr. Farman Ali, Mr. Aman Malik
and Mr. Mohammad Shahan Ulla,
Advocates for respondent No.4.
+ W.P. (C) 1889/2020
MUFG BANK, LTD. ..... Petitioner
Through: Mr. Hiten Chande, Ms. Jasmin
Amalsadvala, Mr. Sparsh Bhargava,
Advocates.
versus
ASSISTANT COMMISSIONER
OF INCOME TAX & ORS. ...... Respondents
Through: Mr. Raghvendra Singh, Advocate for
respondents.
W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 1 of 4
+ W.P. (C) 1891/2020
MUFG BANK, LTD. ..... Petitioner
Through: Mr. Hiten Chande, Ms. Jasmin
Amalsadvala, Mr. Sparsh Bhargava,
Advocates.
versus
ASSISTANT COMMISSIONER
OF INCOME TAX & ORS. ...... Respondents
Through: Mr. Raghvendra Singh, Advocate for
respondents No.1 to 3.
Mr. Siddharth Khatana, Advocate for
respondent No.4-UOI.
+ W.P. (C) 1893/2020
MUFG BANK, LTD. ..... Petitioner
Through: Mr. Hiten Chande, Ms. Jasmin
Amalsadvala, Mr. Sparsh Bhargava,
Advocates.
versus
ASSISTANT COMMISSIONER
OF INCOME TAX & ORS. ...... Respondents
Through: Mr. Raghvendra Singh, Advocate for
respondents No.1 to 3.
Mr. Siddharth Khatana, Advocate for
respondent No.4-UOI.
% Date of Decision: 17th September, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
W.P. (C) 1888, 1889, 1891 & 1893 of 2020 Page 2 of 4
JUDGMENT
MANMOHAN, J: (Oral)
C.M.No.22967/2020 in W.P.(C) No.1888/2020
C.M.No.22966/2020 in W.P.(C) No.1889/2020
C.M.No.23030/2020 in W.P.(C) No.1891/2020
C.M.No.22962/2020 in W.P.(C) No.1893/2020
1. The applications have been heard by way of video conferencing.
2. Present applications have been filed by respondent no. 1 seeking three
weeks additional time to comply with the order dated 02nd September, 2020.
3. It is pertinent to mention that a batch of six writ petitions had been
disposed of with direction to the respondent nos.1 to 3 to credit the refund
amount along with interest in the petitioners' account within two weeks.
4. In the present applications, it has been averred that respondent no.1
has complied with the orders dated 02nd September, 2020 with respect to the
assessment years 2011-12 and 2014-15. It is, however, averred that during
the last two weeks, many persons who worked on the same floor as
respondent no.1, have tested positive for Corona virus and, therefore,
respondent no.1 and all its staff have been in isolation following the Covid-
19 protocol. It is further averred that it is only recently that respondent no.1
has come out of isolation.
5. Issue notice.
6. Mr.Hiten Chande, Advocate accepts notice on behalf of the
petitioners. He states that for the assessment year i.e. 2011-12, the interest
amount has not been properly computed. Mr.Hiten is given liberty to file an
appropriate application in this regard.
7. Keeping in view the aforesaid facts, present applications are allowed
and respondent no. 1 is granted three weeks additional time to comply with
the order dated 2nd September, 2020 in letter and spirit. It is clarified that
interest amount shall be paid till the date of payment and the computation of
interest shall be enclosed with the payment, in accordance with law.
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
SEPTEMBER 17, 2020
KA
