Delhi High Court
M/S Alpha Corp Development ... vs Additional/ Joint/ Deputy/ ... on 23 May, 2022
$~221
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7915/2022 & C.M.No.24126/2022
M/S ALPHA CORP DEVELOPMENT PRIVATE LIMITED
..... Petitioner
Through: Mr.Debesh Panda, Advocate.
versus
ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER
OF INCOME TAX/ INCOME TAX OFFICER ..... Respondent
Through: Mr.Sanjay Kumar, senior standing
counsel for the Revenue with
Ms.Easha Kadian, Advocate.
% Date of Decision: 23rd May, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J (Oral):
1. Present writ petition has been filed seeking direction to the
Respondent to decide the six rectification applications preferred by the
petitioner under Section 154 of the Income Tax Act, 1961 ('the Act') for
Assessment Years 2009-10, 2011-12 to 2014-15 & 2017-18.
2. Petitioner also seeks direction to the Respondent to refund
Rs.10,00,000/- along with applicable interest thereon, being the deposit of
the Petitioner at the time of filing the appeal before the CIT(A) in respect of
the Assessment Year 2009-10, which was allowed. Petitioner further seeks
Signature Not Verified
Digitally Signed
Signing Date:25.05.2022
11:49:38
implementation of the Appellate Order dated 18th August, 2015 passed by
the CIT (Appeals) in respect of Assessment Year 2012-13.
3. Learned counsel for the Petitioner states that the Petitioner has
addressed several reminders seeking rectification in respect of the above
Assessment Years. He states that the tax effect of all these six rectification
applications taken together is in excess of Rs.3 crores. He further states that
the continued inaction in dealing with these rectification applications has
resulted in huge financial resources of the Petitioner remaining locked-up.
4. He also states that in assessee's own case for Assessment Year 2018-
19 in W.P.(C) 14349/2021wherein the Petitioner herein had approached this
Court aggrieved by two communications/demand notices by which the
Respondent had threatened to initiate recovery proceedings against the
Petitioner for an amount of Rs.1,02,12,560/-, without having decided its
rectification applications under Section 154 of the Act, this Court vide order
dated 15th December, 2021 had disposed of that Petition by directing the
Respondent to decide the Petitioner's rectification application in accordance
with law within four weeks.
5. Issue notice. Mr.Sanjay Kumar, learned standing counsel accepts
notice on behalf of the Respondent-Revenue. He states that he has no
objection if the rectification application and the appeal effect orders are
directed to be passed within a time period.
6. Keeping in view the aforesaid as well as the facts mentioned in the
present writ petition, this Court disposes of the present writ petition along
with pending application with a direction to the Respondent-Revenue to
decide the Petitioner's six rectification applications in accordance with law
within eight weeks. The Respondent-Revenue shall also pass the appeal
Signature Not Verified
Digitally Signed
Signing Date:25.05.2022
11:49:38
effect orders for the Assessment years 2009-10 and 2012-13 within eight
weeks. This Court clarifies that it has not commented on the merits of the
controversy. The rights and contentions of all the parties are left open.
MANMOHAN, J
MANMEET PRITAM SINGH ARORA, J
MAY 23, 2022
KA
Signature Not Verified
Digitally Signed
Signing Date:25.05.2022
11:49:38
