AWP ASSISTANCE (INDIA) PVT. LTD. V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON AND ANR

CWP/5793/2021

AI Insights

The case involves AWP Assistance (India) Pvt. Ltd. as the petitioner and the Deputy Commissioner of Income Tax Circle 1(1) Gurgaon as the respondent. The petitioner filed a writ petition challenging the intimation order under section 143(1) of the Income Tax Act, which allegedly ignored the TDS credits from earlier years. Subsequent rectification orders under section 154 addressed these concerns by issuing refunds and interest. The court dismissed the petition as infructuous after these rectifications were acknowledged and payments made.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 748378 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 06-11-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: VARUN ISSAR
• Assessee Lawyers: SALIL KAPOOR
• Keywords: Income Tax; Interest; Rectification Order; Refund; TDS credit
• Section: 154; 143(1); 43B; 244A; 143(1)(a); 36(1)(va)

Judgement Text

"CWP-5793-2021 101+232 IN THE HIGH COURT OF PUNJAB AND HARYANA AT AWP ASSISTANCE (INDIA) PVT. LTD. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON AND ANR CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE Present: Mr Mr. Varun Issar, for the SANJEEV PRAKASH SHARMA, J.(Oral) CM-3362-CWP Application has been filed for placing on record reply and annexure R-1/1 to R thereof. It is stated that reply has been filed deposited as was directed by this Court For the reasons stated in the application, the same is allowed. Registry Main case 1. In the reply filed by the respondents, it interest thereto have already been paid to the petitioner. 2021 (O&M) Page 1 of 3 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AWP ASSISTANCE (INDIA) PVT. LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON **** HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Mr. Salil Kapoor, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel for the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CWP-2024 Application has been filed for placing on record reply and 1/1 to R-1/2 and seeking exemption from filing certified copies It is stated that reply has been filed deposited as was directed by this Court vide order dated 03.11.2023 For the reasons stated in the application, the same is allowed. Registry to place the same at appropriate place. In the reply filed by the respondents, it interest thereto have already been paid to the petitioner. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-3362-CWP-2024 in/and CWP-5793-2021 (O&M) Date of Decision: 06.11.2024 . . . . Petitioner DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON . . . . Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA SANJAY VASHISTH for the petitioner. Sr. Standing Counsel SANJEEV PRAKASH SHARMA, J.(Oral) Application has been filed for placing on record reply and exemption from filing certified copies It is stated that reply has been filed after the costs have been vide order dated 03.11.2023. For the reasons stated in the application, the same is allowed. to place the same at appropriate place. In the reply filed by the respondents, it is stated that refund as well as interest thereto have already been paid to the petitioner. in/and (O&M) .2024 Petitioner DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON s Application has been filed for placing on record reply and exemption from filing certified copies been is stated that refund as well as MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document CWP-5793-2021 2. For the said purpose, it would be appropriate to quote para 1, 2 and 3 o the preliminary objections in the submitted that the present petition is infructuous and be disposed of as Vide order passed u/s 154 of the Act dated 14.02.2024 interest u/s 244A of the Income Tax Act, 1961 of Rs. 15,23,232/ interest of Rs. 82,403/ total interest u/s 244A of the Act of Rs. 16,05,635/ claimed by the assessee was issued. The copy of the order passed U/s 154 of the Act, dated 14.2.2023 is appended herewith as A records it is seen that in this case, return was filed by the assessee on 30.11.2018 declaring income of Rs. 18,02,05,230/ notice u/s 143(1)(a) disallowance was proposed by CPC in terms of section 43B and 36(1) (va) of the Act sent to the assessee. Assessee accepted and filed response to it. On 25.01.2021, the intimation order under section 143(1) of the Act was passed 2,91,80,121/ On 09.03.2021, assessee filed the present writ petition stating therein that respondent has plainly ignored all the brought forward TDS credit and year's TDS and has completely ignored all TDS deducted and deposited in earlier years (also referred to as brought forward TDS credit) which was carried forward in the ITR. On 06.08.2021 rectification order u/s 154 of the Act wa passed by this office determining refund of Rs. 83,16,370/ (including interest u/s 244A of Rs. 82,403/ credit of TDS of Rs. 4,55,08,639/ 2021 (O&M) Page 2 of 3 For the said purpose, it would be appropriate to quote para 1, 2 and 3 o preliminary objections in the reply as under: “1. That at the very outset it is respectfully submitted that the present petition is infructuous and be disposed of as Vide order passed u/s 154 of the Act dated 14.02.2024 interest u/s 244A of the Income Tax Act, 1961 of Rs. 15,23,232/- has been issued to th interest of Rs. 82,403/- was already issued on 06.08.2021 total interest u/s 244A of the Act of Rs. 16,05,635/ claimed by the assessee was issued. The copy of the order passed U/s 154 of the Act, dated 14.2.2023 is appended herewith as Annexure R1/1. 2. That In this regard, on perusal of the available records it is seen that in this case, return was filed by the assessee on 30.11.2018 declaring income of Rs. 18,02,05,230/- and claimed refund of Rs. 95,12,766/ notice u/s 143(1)(a) of the Act dated 10.05.2019 disallowance was proposed by CPC in terms of section 43B and 36(1) (va) of the Act sent to the assessee. Assessee accepted and filed response to it. On 25.01.2021, the intimation order under section 143(1) of the Act was passed by CPC for A.Y. 2018-19 giving credit of TDS of Rs. 2,91,80,121/- and demand of Rs. 1,04,34,054/ On 09.03.2021, assessee filed the present writ petition stating therein that respondent has plainly ignored all the brought forward TDS credit and has only looked at current year's TDS and has completely ignored all TDS deducted and deposited in earlier years (also referred to as brought forward TDS credit) which was carried forward in the ITR. On 06.08.2021 rectification order u/s 154 of the Act wa passed by this office determining refund of Rs. 83,16,370/ (including interest u/s 244A of Rs. 82,403/ credit of TDS of Rs. 4,55,08,639/- For the said purpose, it would be appropriate to quote para 1, 2 and 3 of as under: That at the very outset it is respectfully submitted that the present petition is infructuous and be disposed of as Vide order passed u/s 154 of the Act dated 14.02.2024 interest u/s 244A of the Income Tax Act, 1961 has been issued to the assessee. As was already issued on 06.08.2021 total interest u/s 244A of the Act of Rs. 16,05,635/- as claimed by the assessee was issued. The copy of the order passed U/s 154 of the Act, dated 14.2.2023 is appended 2. That In this regard, on perusal of the available records it is seen that in this case, return was filed by the assessee on 30.11.2018 declaring income of Rs. and claimed refund of Rs. 95,12,766/-. Vide of the Act dated 10.05.2019 disallowance was proposed by CPC in terms of section 43B and 36(1) (va) of the Act sent to the assessee. Assessee accepted and filed response to it. On 25.01.2021, the intimation order under section 143(1) of the Act was 19 giving credit of TDS of Rs. and demand of Rs. 1,04,34,054/- was raised. On 09.03.2021, assessee filed the present writ petition stating therein that respondent has plainly ignored all the has only looked at current year's TDS and has completely ignored all TDS deducted and deposited in earlier years (also referred to as brought forward TDS credit) which was carried forward in the ITR. On 06.08.2021 rectification order u/s 154 of the Act was passed by this office determining refund of Rs. 83,16,370/- (including interest u/s 244A of Rs. 82,403/- after giving - as per 26AS. The said f MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document CWP-5793-2021 refund was credited to assessee's bank account bearing no. ****7001 on 27.08.20 appended herewith as Annexure R1/2. application to the above said order for short grant of interest u/s 244A of the Act (Rs.16,05,635). Vide order passed u/s 154 of 244A of the Income Tax Act, 1961 of Rs. 15,23,232/ been issued to the assessee. As interest of Rs. 82,403/ already issued on 06.08.2021 total interest u/s 244A of the Act of Rs. 16,05,635/ paid. 3. In view of above, we do not find anything further to be adjudicated by this Court in the present petition. 4. Writ Petition is accordingly dismissed as having been rendered infructuous. 5. All pending applications also stand disposed of acc November 06, 2024 Mohit goyal 1. Whether speaking/reasoned? 2. Whether reportable? 2021 (O&M) Page 3 of 3 refund was credited to assessee's bank account bearing no. ****7001 on 27.08.2021. The Copy of the screen shot is appended herewith as Annexure R1/2. 3. Further, on 31.08.2021 assessee filed rectification application to the above said order for short grant of interest u/s 244A of the Act (Rs.16,05,635). Vide order passed u/s 154 of the Act dated 14.02.2024 interest u/s 244A of the Income Tax Act, 1961 of Rs. 15,23,232/ been issued to the assessee. As interest of Rs. 82,403/ already issued on 06.08.2021 total interest u/s 244A of the Act of Rs. 16,05,635/- as claimed by the paid.” In view of above, we do not find anything further to be adjudicated by this Court in the present petition. Writ Petition is accordingly dismissed as having been rendered infructuous. All pending applications also stand disposed of acc (SANJEEV PRAKASH SHARMA , 2024 1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No refund was credited to assessee's bank account bearing no. 21. The Copy of the screen shot is appended herewith as Annexure R1/2. 3. Further, on 31.08.2021 assessee filed rectification application to the above said order for short grant of interest u/s 244A of the Act (Rs.16,05,635). Vide order the Act dated 14.02.2024 interest u/s 244A of the Income Tax Act, 1961 of Rs. 15,23,232/- has been issued to the assessee. As interest of Rs. 82,403/- was already issued on 06.08.2021 total interest u/s 244A of the as claimed by the assessee was In view of above, we do not find anything further to be adjudicated by Writ Petition is accordingly dismissed as having been rendered All pending applications also stand disposed of accordingly. SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE Yes/No Yes/No In view of above, we do not find anything further to be adjudicated by Writ Petition is accordingly dismissed as having been rendered MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document "