M/S Tata Cummins Private Limited vs The Union Of India & Others
2021 Latest Caselaw 2255 Jhar

             IN THE HIGH COURT OF JHARKHAND AT RANCHI
                      W.P.(T) No. 2073 of 2021
       M/s Tata Cummins Private Limited            --- --- Petitioner
                                Versus
       The Union of India & others             --- --- Respondents

                                         .......

CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY Through Video Conferencing For the Petitioner : M/s Percy Pardiwalla, Sr. Adv., Sumeet Gadodia, Lavanya Gadodia, Advocates For the Respondent : Mr. Aditya Mohan Khandelwal, A.C. to Ms. Amrita Sinha, Advocate

03/07.07.2021 Learned Senior Counsel for the petitioner submits that in teeth of the provisions of Section 245 of the Income Tax Act, 1961 an amount of Rs. 22,85,16,240/- admissible as refund for the assessment year 2020-21 has been set off against the alleged outstanding liability for the assessment year 2014-15,2015-16 and 2016-17 with no prior intimation. He has referred to the intimation at Annexure-2 dated 31.03.2021 and the set off already made on 30.03.2021 vide Annexure4/1 at page 67. He submits that the intimation mentions adjustment of the outstanding demand and interest payable under Section 220(2) of the assessment year 2016-17 but the set off has been made against other assessment years 2014-15,2015-16 also in teeth of the provisions. Learned Senior Counsel for the petitioner has relied upon the decision of the Bombay High Court in the case of Tata Communications Ltd. Vrs. Union of India & others in Writ Petition No. 732 of 2021, judgment dated 06.04.2021.

Learned counsel for the respondent Income Tax Department prays for and is allowed 4 weeks' time to file counter affidavit positively. Let the matter appear 5 weeks, so that petitioner, if so advised, may file reply thereto. Learned counsel for the parties would submit their written notes of argument, list of dates, provisions of law and decisions on which they seek to rely at least 3 days before the next date of hearing.

(Aparesh Kumar Singh, J.)

(Anubha Rawat Choudhary,J.) A.Mohanty