Delhi High Court
Krbl Limited vs Deputy Commissioner Of Income Tax ... on 19 October, 2022
Neutral Citation Number: 2022/DHC/004421
$~54
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14767/2022
KRBL LIMITED ..... Petitioner
Through: Mr.Salil Kapoor with Mr.Sumit
Lalchandani, Ms.Ananya Kapoor and
Mr.Tarun Chanana, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1),
DELHI & ORS ..... Respondents
Through: Mr.A.Renganath, Advocate for
Mr.Ajit Sharma, Sr.Standing Counsel
for the Revenue.
% Date of Decision: 19th October, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J:
C.M.No.45401/2022
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.14767/2022
1. Present writ petition has been filed seeking a direction to the
Respondents to issue refund of Rs.24,03,89,270/- along with up-to-date
interest to the Petitioner pursuant to appeal effect order dated 05th April,
2021 arising out of order of CIT(A) as well as pass appeal effect order
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004421
pursuant to order of the Income Tax Appellate Tribunal ('ITAT') dated 09th
May, 2022 and issue additional refund of Rs.9,96,10,730/- along with up-to-
date interest.
2. Learned counsel for the Petitioner states that the ITAT deleted all the
additions and ruled in favour of the Petitioner and the Petitioner is now
entitled to a refund of the entire tax paid under protest aggregating to
Rs.34,00,00,000/- (along with applicable interest under Section
244A/244A(1A) of the Income Tax Act, 1961 ('the Act').
3. He states that the Petitioner made several representations to the
Respondents but to no avail. He submits that non-issuance of refund is in
violation of Article 265 of the Constitution of India and also against Section
237 of the Act.
4. Issue notice. Mr.A.Renganath, Advocate accepts notice on behalf of
the Respondents-Revenue. He states that the Revenue is in the process of
filing an appeal against the order of the ITAT.
5. Having heard learned counsel for the parties, this Court is of the view
that the Respondents-Revenue have had sufficient time to file an appeal
against the order of the ITAT. In any event, in accordance with the mandate
of law, the appeal effect order has to be passed within three months of
passing of the appeal order.
6. Keeping in view the limited relief sought in the present writ petition,
the same is disposed of along with pending application with a direction to
the Respondents-revenue to consider:-
(i) Issue of refund of Rs.24,03,89,270/- along with up-to-date interest to
the Petitioner pursuant to appeal effect order dated 05th April, 2021
arising out of order of CIT(A); and
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:20.10.2022
19:04:53
Neutral Citation Number: 2022/DHC/004421
(ii) Appeal effect order pursuant to order of the ITAT dated 09th May,
2022 and issue additional refund of Rs. 9,96,10,730/- along with up-
to-date interest, in accordance with law.
7. The necessary appeal effect orders and payments of refunds shall be
made within the said period of six weeks. 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
