AGILENT TECHNOLOGIES(INTERNATIONAL) PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 AND ANR

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CWP/17870/2021HC Punjab & HaryanaPHHC01078699202110 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the petition with a direction to the Assessing Officer to decide the issue in accordance with law by passing a speaking order within 30 days from the date of receipt of a certified copy of the order. The Court did not adjudicate on the merits of the refund claim itself but directed the Assessing Officer to pass a reasoned order. The principle here is that when an authority has a statutory duty to act, and there is a delay, the High Court can direct them to act within a specified timeframe. The pending civil miscellaneous application, if any, was also disposed of.

What were the facts?

The petitioner, Agilent Technologies (International) Private Limited, filed a writ petition seeking a direction to the Assistant Commissioner of Income Tax and another respondent to pass a revised assessment order and grant a refund of Rs. 2.11 crores for assessment year 2006-07. The petitioner's counsel argued that the refund was pending despite appellate authorities having allowed the appeal for that year. The petitioner had submitted applications to the Assessing Officer regarding the pending refund. The respondents' counsel accepted notice and stated they would not oppose the prayer for an expeditious decision.

What were the issues?

1. Whether the High Court should issue a direction to the respondent authorities to pass a revised assessment order and grant a refund of Rs. 2.11 crores to the petitioner for assessment year 2006-07. The petitioner argued that the refund is due as appellate authorities have allowed their appeal for the assessment year 2006-07 and sought a direction for expeditious decision. The revenue did not oppose the prayer for expeditious decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 CWP-17870-2021 (O&M) Decided on : 10.9.2021 Agilent Technologies(International) Private Limited ....Petitioner VS Assistant Commissioner of Income Tax and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rohit Tiwari, Advocate for the petitioner. **** AJAY TEWARI, J.(Oral) 1. This petition has been filed for issuance of direction to the respondent authorities to pass revised assessment order and grant refund due to the petitioner for assessment year 2006-07 of Rs. 2.11 crores. 2. The main grievance of the learned counsel for the petitioner is that refund has not been allowed despite the fact that the appellate authorities have allowed the appeal for the year 2006-07. In this connection, he has moved on applications (Annexures P-9, Annexure P- 10, Annexure P-11) to the Assessing officerr i.e. respondent No.1. He states that the refund has been pending for the assessment year 2006-07 and therefore, a direction be issued to the Authority to decide the issue forthwith. 3. Notice of motion. 4. On the asking of the Court, Mr. T.K.Joshi, Advocate appears and accepts notice on behalf of the respondents and has stated that he would not oppose the prayer for expeditious decision of the issue ANURADHA 2021.09.13 12:31 I attest to the accuracy and integrity of this document

CWP-17870-2021 (O&M) -2- involved in this case. 5. In the circumstances, we dispose of this petition with a direction to the Assessing officer to decide the issue in accordance with law by passing a speaking order thereon within 30 days from the date of receipt of certified copy of this order. 6. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 10.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.13 12:31 I attest to the accuracy and integrity of this document

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