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Judgment
Manmohan, J
C.M.No.17065/2020
Exemption allowed, subject to all just exceptions.
Accordingly, the present application stands disposed of.
W.P.(C) No.4736/2020
The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video
conferencing.
Present writ petition has been filed seeking a direction to the respondent No.2 to dispose of the petitioner’s rectification application for
assessment year 2009-10 dated 21st February, 2019 and to allow the refund along with interest in accordance with Section 244A of the Income Tax
Act, 1961 and/or any other provision.
Learned counsel for petitioner states that the two errors pointed out in the rectification application dated 21st February, 2019 are mere computation
mistakes apparent on the record as provided under Section 154(1) and the same have not been disputed by the respondent No.2 till date.
Learned counsel for petitioner submits that respondent No.2 has failed in its statutory duty by not adjudicating the petitioner’s rectification
application dated 21st February, 2019 within the time stipulated in Section 154(8) of the Income Tax Act, 1961. He states that the statutory limitation
period of six months for deciding the rectification application had expired on 31st August, 2019.
He submits that the inaction of the respondent No.2 is contrary to and in violation of CBDT Circular No.14/2001 and CBDT Instructions No.3/2013
and 1/2016.
He further states that pursuant to petitioner’s spin off and transfer of contracts, no operations are left with it and pending refund is the only
reason because of which petitioner’s office has not been closed.
Issue notice.
Mr.Deepak Anand, Advocate accepts notice on behalf of the respondents.
Keeping in view the limited prayer sought in the present writ petition, this Court disposes of the same by directing the respondent No.2 to decide
petitioner’s aforesaid rectification application within six weeks by way of a reasoned order and to make payment of refund, if any, in accordance
with law. All the rights and contentions of the parties are left open.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.