Delhi High Court
Mufg Bank Ltd vs Assistant Commissioner Of Income ... on 19 October, 2022
Neutral Citation Number: 2022/DHC/004420
$~47 to 51
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14745/2022 & C.M.No.45350/2022
MUFG BANK LTD ..... Petitioner
Through: Mr.Nikhil Ranjan with Mr.Kamal
Arya and Mr.Hiten Chande
Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2
(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents
Through: Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
Mr.Ravi Prakash, CGSC with
Mr.Farhmaan Ali, Ms.Shruti Shiv
Kumar and Mr.Manas Tripathi,
Advocates for UOI.
+ W.P.(C) 14748/2022 & C.M.No.45352/2022
MUFG BANK LTD ..... Petitioner
Through: Mr.Nikhil Ranjan with Mr.Kamal
Arya and Mr.Hiten Chande
Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2
(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents
Through: Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
Mr.Ravi Prakash, CGSC with
Mr.Farhmaan Ali, Ms.Shruti Shiv
Kumar and Mr.Manas Tripathi,
Advocates for UOI.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT W.P.(C) No.14745/202 & connected matter Page 1 of 5
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004420
+ W.P.(C) 14749/2022 & C.M.No.45353/2022
MUFG BANK LTD ..... Petitioner
Through: Mr.Nikhil Ranjan with Mr.Kamal
Arya and Mr.Hiten Chande
Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2
(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents
Through: Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
Mr.Ravi Prakash, CGSC with
Mr.Farhmaan Ali, Ms.Shruti Shiv
Kumar and Mr.Manas Tripathi,
Advocates for UOI.
+ W.P.(C) 14752/2022
MUFG BANK LTD ..... Petitioner
Through: Mr.Nikhil Ranjan with Mr.Kamal
Arya and Mr.Hiten Chande
Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2
(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents
Through: Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
Mr.Ravi Prakash, CGSC with
Mr.Farhmaan Ali, Ms.Shruti Shiv
Kumar and Mr.Manas Tripathi,
Advocates for UOI.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT W.P.(C) No.14745/202 & connected matter Page 2 of 5
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004420
+ W.P.(C) 14755/2022 & C.M.No.45377/2022
MUFG BANK LTD ..... Petitioner
Through: Mr.Nikhil Ranjan with Mr.Kamal
Arya and Mr.Hiten Chande
Advocates.
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2
(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents
Through: Mr.Kunal Sharma, Sr.Standing
Counsel for the Revenue.
Mr.Ravi Prakash, CGSC with
Mr.Farhmaan Ali, Ms.Shruti Shiv
Kumar and Mr.Manas Tripathi,
Advocates for UOI.
% Date of Decision: 19th October, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J:
1. Present writ petitions have been filed seeking directions to
the Respondents to pass orders giving effect to the orders of the Income Tax
Appellate Tribunal ('ITAT') dated 21st May, 2020 and 06th December, 2018,
the Assessment order dated 18th March, 2021 as well as the order of the
ITAT dated 13th September, 2019 and the order of the Calcutta High Court
dated 07th August, 2019 and issue consequential refund of Rs.58,32,30,038/,
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004420
Rs.11,14,54,207/-, Rs.13,89,08,987/-, Rs.8,11,44,800/- and Rs.1,94,65,800/-
for the Assessment Years 2009-10, 1996-97, 2016-17, 2001-02 and 1991-92
with interest under Section 244A(1) of the Income Tax Act, 1961 ('the Act')
and additional interest under section 244(1A) of the Act.
2. Learned counsel for the Petitioner states that the Respondents have
failed to pass orders giving effect to the orders of the ITAT and the High
Court without giving any reason due to which the legitimate refunds
available to the Petitioner are lying blocked.
3. Learned counsel for the Petitioner states that the Petitioner made
several representations to the Respondent No.1 reminding him about passing
the order giving effect to the aforementioned orders, but to no avail.
4. Learned counsel for the Petitioner states that the Respondents have
grossly failed in their duty in law in not passing the appeal effect orders and
issuing refund as per Section 153(5) of the Act and their action of
withholding the refund is ex facie contrary to and in contempt of Article 265
and 300A of the Constitution of India.
5. Issue notice. Mr.Kunal Sharma, senior standing counsel accepts
notice on behalf of the Revenue and Mr.Ravi Prakash, CGSC accepts notice
on behalf of UOI. Mr.Kunal Sharma states that the Revenue is in the
process of issuing refunds to the Petitioner.
6. Keeping in view the limited relief sought in the present writ petitions,
the same are disposed of along with pending applications with directions to
the Respondents to pass the appeal effect order and make payment of
refunds pursuant to ITAT orders dated 21st May, 2020 and 06th December,
2018, the Assessment order dated 18th March, 2021 as well as the order of
the ITAT dated 13th September, 2019 and the order of the Calcutta High
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004420
Court dated 07th August, 2019 within six weeks in accordance with law.
However, the rights and contentions of all the parties are left open.
MANMOHAN, J
MANMEET PRITAM SINGH ARORA, J
OCTOBER 19, 2022
KA
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:20.10.2022
19:04:53
