American Express India Private ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 931 Del

                          $~12
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +      W.P.(C) 5411/2022
                                 AMERICAN EXPRESS INDIA PRIVATE LIMITED ..... Petitioner
                                             Through   Ms. Jasmin Amalsadvala with
                                                       Mr. Nishant Thakkar and Mr. Sparsh
                                                       Bhargav, Advs.

                                                    versus

                                 ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                      ..... Respondents
                                                    Through      Mr. Zoheb Hossain with Mr. Vipul
                                                                 Agrawal and Mr. Parth Senwal,
                                                                 Advocates.
                          %                                       Date of Decision: 01st April, 2022

                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

                                                     JUDGMENT

MANMOHAN, J (Oral):

1. By way of the present petition, petitioner seeks direction to the respondents to pass orders disposing of the rectification applications for the Assessment Years 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18, 2006-07 (FBT) and 2007-08 (FBT) filed by the Petitioner and consequentially, grant refund of Rs.45.60 crore arising there from along with applicable interest under Section 244A of the Income Tax Act, 1961 (for short 'Act').

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.04.2022 18:27:00

2. Learned counsel for the petitioner states that the respondents have failed to process rectification applications filed by the petitioner without any reason or cause.

3. Issue notice.

4. Mr. Zoheb Hossain, learned counsel accepts notice on behalf of the respondents.

5. Keeping in view the limited prayer sought in the present writ petition, respondent No.1 is directed to decide the rectification applications for Assessment Years 2005-06, 2006-07, 2008-09, 2009-10, 2012-13, 2014-15, 2017-18, 2006-07 (FBT) and 2007-08 (FBT) in accordance with law within twelve weeks. Refund, if any, along with applicable interest under Section 244A of the Act shall be issued within the said period.

6. With the aforesaid direction, present writ petition stands disposed of.

MANMOHAN, J

DINESH KUMAR SHARMA, J APRIL 1, 2022 AS

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.04.2022 18:27:00