Delhi High Court
Nokia India Private. Limited. vs Assistant Commissioner Of Income ... on 21 February, 2022
$~S-44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3145/2022 & CM APPL.9154/2022
NOKIA INDIA PRIVATE. LIMITED. .... Petitioner
Through: Mr.Ajay Vohra, Sr.Advocate with
Mr.Kishore Kunal and Mr.Parth,
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(1),
& ORS. ..... Respondents
Through: Ms.Vibhooti Malhotra, Advocate with
Mr.Shailendera Singh, Advocate.
% Date of Decision: 21st February, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVING CHAWLA
JUDGMENT
MANMOHAN, J (Or al):
1. Present writ petition has been filed seeking direction to the
Respondents to decide the rectification application dated 8th July, 2021 filed
by the petitioner under Section 154 of the Income Tax Act, 1961 ('the Act')
by way of a speaking order as well as grant consequential refund along with
the applicable interest under Section 244A of the Act. The petitioner also
seeks a direction to the respondents to refund Rs.58,20,32,660/- adjusted
under Section 245 of the Act against the outstanding demand of the
assessment year 2014-15.
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:23.02.2022
21:24:42
2. Learned senior counsel for the Petitioner states the Respondents have
committed certain errors in granting credit and calculating interest under
Section 234B and Section 244A of the Act in its remand Order dated 30th
June, 2021.
3. Learned senior counsel for the Petitioner further states that the
rectification application dated 8th July, 2021 has not been decided by the
respondents till date despite several reminders.
4. He states that the time limit to pass the rectification order in terms of
Section 154(8) of the Act has expired on 31st January, 2022.
5. Issue notice. Ms.Vibhooti Malhotra, learned counsel for the
respondents, accepts notice. She prays for some time to obtain instructions.
6. However, this Court finds that CBDT instruction No.2/2013 [F. No.
225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-
ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must
strictly follow the time limit of six months provided under Section 154(8) of
the Act in disposing of the rectification applications.
7. Further, this Court in Nortel Networks India International Inc. Vs
Asst. CIT, WPC 12236/2021 and Cheil India Private Limited Vs. Deputy
CIT & Anr., WPC 11683/2021, has given directions to the respondents to
dispose of similar rectification applications in a time-bound manner.
8. Consequently, this Court disposes of the present writ petition and
application with a direction to the concerned respondent to decide the
petitioner's rectification application dated 8th July, 2021 filed under Section
154 of the Act in accordance with law by way of a reasoned order within six
weeks. In the event of refund, if any, the same shall be granted to the
petitioner with applicable interest within the aforesaid period.
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:23.02.2022
21:24:42
9. With the aforesaid direction, the present writ petition and application
stands disposed of.
MANMOHAN, J
NAVIN CHAWLA, J
FEBRUARY 21, 2022/TS
Signature Not Verified
By:KRISHNA BHOJ
Signing Date:23.02.2022
21:24:42
