NOKIA INDIA PRIVATE. LIMITED. V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(1), & ORS.

W.P.(C)/3145/2022

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Nokia India Private Limited filed a writ petition against the Assistant Commissioner of Income Tax and others, seeking a direction for the timely decision on their rectification application concerning errors in credit and interest calculations under Sections 234B and 244A of the Income Tax Act, 1961. The petitioner also sought a refund of Rs.58,20,32,660 adjusted against an outstanding demand for the assessment year 2014-15. The court noted the delay in responding to the rectification application and referenced similar cases where it had directed timely decisions on such applications. The court emphasized the need for adherence to the statutory time limits for rectification applications.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 768534 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 21-02-2022
• Assessment Year: misc
• Other Referred Cases: Nortel Networks India International Inc. Vs Asst. CIT, Cheil India Private Limited Vs. Deputy CIT & Anr.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIBHOOTI MALHOTRA; SHAILENDERA SINGH
• Assessee Lawyers: AJAY VOHRA; KISHORE KUNAL; PARTH
• Keywords: Interest calculation; Rectification Application; Refund; Speaking order
• Section: 154; 234B; 244A; 245

Judgement Text

" W.P. (C) 3145/2022 Page 1 of 3 $~S-44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3145/2022 & CM APPL.9154/2022 NOKIA INDIA PRIVATE. LIMITED. .... Petitioner Through: Mr.Ajay Vohra, Sr.Advocate with Mr.Kishore Kunal and Mr.Parth, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16(1), & ORS. ..... Respondents Through: Ms.Vibhooti Malhotra, Advocate with Mr.Shailendera Singh, Advocate. % Date of Decision: 21st February, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVING CHAWLA J U D G M E N T MANMOHAN, J (Oral) 1. Present writ petition has been filed seeking direction to the Respondents to decide the rectification application dated 8 : th July, 2021 filed by the petitioner under Section 154 of the Income Tax Act, 1961 (‘the Act’) by way of a speaking order as well as grant consequential refund along with the applicable interest under Section 244A of the Act. The petitioner also seeks a direction to the respondents to refund Rs.58,20,32,660/- adjusted under Section 245 of the Act against the outstanding demand of the assessment year 2014-15. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000695 W.P. (C) 3145/2022 Page 2 of 3 2. Learned senior counsel for the Petitioner states the Respondents have committed certain errors in granting credit and calculating interest under Section 234B and Section 244A of the Act in its remand Order dated 30th 3. Learned senior counsel for the Petitioner further states that the rectification application dated 8 June, 2021. th 4. He states that the time limit to pass the rectification order in terms of Section 154(8) of the Act has expired on 31 July, 2021 has not been decided by the respondents till date despite several reminders. st 5. Issue notice. Ms.Vibhooti Malhotra, learned counsel for the respondents, accepts notice. She prays for some time to obtain instructions. January, 2022. 6. However, this Court finds that CBDT instruction No.2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015- ITA-II], dated 5th 7. Further, this Court in Nortel Networks India International Inc. Vs Asst. CIT, WPC 12236/2021 and Cheil India Private Limited Vs. Deputy CIT & Anr., WPC 11683/2021, has given directions to the respondents to dispose of similar rectification applications in a time-bound manner. July, 2015 stipulates that the Assessing Officers must strictly follow the time limit of six months provided under Section 154(8) of the Act in disposing of the rectification applications. 8. Consequently, this Court disposes of the present writ petition and application with a direction to the concerned respondent to decide the petitioner’s rectification application dated 8th July, 2021 filed under Section 154 of the Act in accordance with law by way of a reasoned order within six weeks. In the event of refund, if any, the same shall be granted to the petitioner with applicable interest within the aforesaid period. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000695 W.P. (C) 3145/2022 Page 3 of 3 9. With the aforesaid direction, the present writ petition and application stands disposed of. MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 21, 2022/TS This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000695 "