Mother Dairy Fruit And Vegetable ... vs The Deputy Commissioner Of Income ...
2022 Latest Caselaw 884 Del

                          $~6 & 7

                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +      W.P.(C) 4501/2022

                                 MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE LIMITED
                                                                       ..... Petitioner
                                                          Through    Mr. Vishal Kalra with Mr. SK Tomar
                                                                     and Mr. Ankit Sahni, Advocates.

                                                          versus

                                 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE
                                 16(1) NEW DELHI & ORS.                     ..... Respondents
                                               Through  Mr. Ajit Sharma, Advocate and
                                                        Mr. Amrit Pradhan, Advocate.

                          7
                          +      W.P.(C) 4651/2022

                                 MOTHER DAIRY FRUIT AND VEGETABLE PRIVATE LIMITED
                                                                       ..... Petitioner
                                                          Through    Mr. Vishal Kalra with Mr. SK Tomar
                                                                     and Mr. Ankit Sahni, Advocates.

                                                          versus


                                 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE
                                 16(1) NEW DELHI & ORS.                    ..... Respondents
                                               Through  Mr. Ajit Sharma, Advocate and
                                                        Mr. Amrit Pradhan, Advocate.

                          %                                         Date of Decision: 28th March, 2022



                          W.P.(C) 4501/2022 & 4651/2022                                         Page 1 of 3
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:29.03.2022
16:59:47
                           CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

                                                          JUDGMENT

MANMOHAN, J (Oral):

1. Present writ petitions have been filed challenging the impugned intimations under Section 143(1) of the Income Tax Act, 1961 [for short 'Act'] dated 15th March, 2019 & 15th November, 2019 for the Assessment Years 2017-18 & 2018-19 respectively [to the extent of releasing refund after the completion of assessment under Section 143(3) and invocation of action under Section 241A of the Act].

2. Learned counsel for the Petitioners prays for release of refunds of Rs.7,09,36,128/- comprising principal amount of Rs.5,45,66,252/- and interest of Rs.1,63,69,876/- calculated up to February, 2022 along with applicable interest under Section 244A of the Act due to the Petitioner for the Assessment Year 2017-18 and refunds of Rs.8,20,57,079/- comprising principal amount of Rs.6,61,75,063/- and interest of Rs.1,58,82,015/- calculated up to February, 2022 along with applicable interest under Section 244A of the Act due to the Petitioner for the Assessment Year 2018-19.

3. On the last date of hearing, this Court had directed the respondents- revenue to place on record the alleged orders passed under Section 241A of the Act.

4. Today, learned counsel for respondents-revenue states that no order has been passed under Section 241A of the Act till date.

5. Keeping in view the aforesaid clarification, this Court directs the

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 16:59:47 respondents-revenue to release the refund amounts due to the petitioner within four weeks in accordance with law. With the aforesaid direction, the present writ petitions along with pending applications stand disposed of.

MANMOHAN, J

DINESH KUMAR SHARMA, J MARCH 28, 2022 AS

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.03.2022 16:59:47