CASIO INDIA COMPANY PRIVATE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4 2 & ANR.

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W.P.(C)/7845/2024HC DelhiDLHC01033086202428 May 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court recorded the statement made by the learned counsel for the respondents. The respondents undertook to examine the petitioner's grievance regarding the appeal effect order and pending refunds, subject to due verification and without prejudice to their contentions on merits. An appropriate order is to be passed within a period of six weeks from the date of the order. The Court accepted this statement and disposed of the writ petitions on this basis. No specific findings were made on the merits of the petitioner's grievance, as the matter was resolved through the respondents' undertaking. The operative direction is for the respondents to examine and pass an order within six weeks.

What were the facts?

The writ petitioner, Casio India Company Private, filed two writ petitions (W.P.(C) 7845/2024 and W.P.(C) 7923/2024) before the Delhi High Court. The core grievance of the petitioner was the alleged failure of the respondents, the Assistant Commissioner of Income Tax, Circle 42, and another authority, to provide the appeal effect order and to process pending refunds. The assessment years are not specified in the judgment. The matter was brought before a Division Bench of the Delhi High Court.

What were the issues?

1. Whether the respondents have failed to give effect to a prior appeal order and process pending refunds for the writ petitioner? (Question of fact and law) Assessee's Contention: The petitioner's sole grievance is the respondents' failure to provide the appeal effect order and process pending refunds. Revenue's Contention: The learned counsel for the respondents stated that, subject to due verification and keeping all contentions on merits open, the petitioner's grievance would be examined, and an appropriate order would be passed within six weeks.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 7845/2024
W.P.(C) 7923/2024

Read from the judgment's own cause title. This page is filed under one of them.

$~80 & 85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7845/2024

CASIO INDIA COMPANY PRIVATE ..... Petitioner Through: Mr. Kamal Sawhney, Mr. Puru M., Mr. Arun Bhaduria, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

4 2 & ANR. ..... Respondent Through: Mr. Prashant Meharchandani, SSC with Mr. Akshat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. 85 + W.P.(C) 7923/2024

CASIO INDIA COMPANY PRIVATE ..... Petitioner Through: Mr. Kamal Sawhney, Mr. Puru M., Mr. Arun Bhaduria, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

4 2 & ANR. ..... Respondent Through: Mr. Prashant Meharchandani, SSC with Mr. Akshat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

28.05.2024 1. The solitary grievance of the writ petitioner is of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/06/2024 at 12:41:34

respondents having failed to give appeal effect order and to process pending refunds. 2. Mr. Meharchandani, learned counsel appearing for the respondents, on instructions states that subject to due verification and all contentions on merits being kept open, the grievance of the writ petitioner shall be duly examined and an appropriate order passed within a period of six weeks from today. The statement so made is recorded and accepted. 3. The writ petitions shall stand disposed of.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 28, 2024/neha

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/06/2024 at 12:41:34

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