PTC INDIA LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 1, NEW DELHI & ANR.

W.P.(C)/17621/2022

AI Insights

In the case of PTC India Ltd. vs. Assistant Commissioner of Income Tax Circle 19 1, New Delhi & Anr., the petitioner, PTC India Ltd., sought a writ of Mandamus under Article 226/227 of the Constitution of India to direct the respondent to pass an order giving effect to a previous order dated 26.09.2018 by the Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961. The petitioner also sought a refund along with interest as per Section 244A of the Act. The court, after hearing the arguments and with the consent of both parties, decided to dispose of the writ petition by directing the respondents to comply with the petitioner's requests within the stipulated time frame.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 677868 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 23-12-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RUCHIR BHATIA; SHLOK CHANDRA; MANSIE JAIN
• Assessee Lawyers: SACHIT JOLLY; ROHIT GARG; DISHA JHAM; SOUMYA SINGH; SOHUM DUA
• Keywords: Appeal Effect Order; Income Tax; Refund; Writ of Mandamus
• Section: 250; 153; 244A

Judgement Text

"NEUTRAL CITATION NO: 2023/DHC/000104 W.P.(C) 17621/2022 1 of 3 $~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 23.12.2022 + W.P.(C) 17621/2022 & CM APPL. 56356-57/2022 PTC INDIA LTD. ..... Petitioner Through: Mr Sachit Jolly, Mr Rohit Garg, Ms Disha Jham, Ms Soumya Singh and Mr Sohum Dua, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 19 1, NEW DELHI & ANR. ..... Respondents Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Mr Shlok Chandra, Jr. Standing Counsel and Ms Mansie Jain, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU O R D E R % 23.12.2022 [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.56357/2022 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 17621/2022 & CM No.56356/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice to the respondents/revenue. 3. Mr Ruchir Bhatia accepts notice on behalf of the respondents/revenue. Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:07.01.2023 19:22:26 Signature Not Verified NEUTRAL CITATION NO: 2023/DHC/000104 W.P.(C) 17621/2022 2 of 3 4. In view of the direction that we propose to pass, Mr Bhatia says that a counter-affidavit need not be filed. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself. 5. The substantive prayers made in the writ petition read as follows: “(a) A writ of Mandamus or any other appropriate writ, order, direction under Article 226/227 of the Constitution of India directing the Respondent to pass the order giving effect under Section 153 of the Act pursuant to the order dated 26.09.2018 passed by the Commissioner of Income Tax (Appeals) under Section 250 of the Act. (b) A writ of Mandamus or any other appropriate writ, order, direction under Article 226/227 of the Constitution of India directing the Respondent No. 1 grant refund pursuant to order giving effect along with interest under Section 244A of the Act.” 6. A perusal of the relief sought for would show that all that the petitioner seeks is issuance of a direction to give effect to the order dated 26.09.2018 passed by the Commissioner of Income Tax (Appeals) [in short, “CIT(A)”] and to grant consequential relief. 6.1 The consequential relief sought is, for grant of refund with applicable rate of interest as provided under Section 244A of the Income Tax Act, 1961 [in short, “Act”]. 7. The writ petition is disposed of with a direction to the respondents/revenue to pass an appeal effect order under Section 153 of the Act. 8. The order will be passed as expeditiously as possible, though, not later than eight weeks from the date of receipt of a copy of the order passed today. Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:07.01.2023 19:22:26 Signature Not Verified NEUTRAL CITATION NO: 2023/DHC/000104 W.P.(C) 17621/2022 3 of 3 9. While passing the order, the concerned officer will also bear in mind the relief sought by the petitioner in prayer clause (b) of the petition which is extracted hereinabove. 10. Consequently, the pending application shall stand closed. 11. The parties will act, based on the digitally signed copy of the order passed today. RAJIV SHAKDHER, J TARA VITASTA GANJU, J DECEMBER 23, 2022 aj Click here to check corrigendum, if any Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:07.01.2023 19:22:26 Signature Not Verified "