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TMI Blog2016 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... we have expressed no opinion on the rival contentions, particularly on the larger challenge raised in the writ petition and they are kept open for being considered and decided in an appropriate case, we dispose of this petition in the following terms: We direct that the refund application of the petitioner pending with the Department shall be processed by the Competent Authority, namely, respondent No.4, as expeditiously as possible and in accordance with law. - Writ Petition No. 1619 of 2016 - - - Dated:- 1-12-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Deepak Chopra with Mr. Jas Sanghavi, Ms Manasvini Bajpai and Mr. Aseem Mewar i/by M/s. PDS Legal for the Petitioner Mr. Anil C. Singh, Additional Solicitor G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 143(2) of the Act have been issued; 2. In prayer (e) of the writ petition, without prejudice and as an alternative relief, the petitioner seeks a writ of mandamus or any other appropriate writ, order or direction, ordering and directing the respondents, their subordinate servants, agents and officers to forthwith process and sanction the refund claims with appropriate interest, if any, for the Assessment Year 2014-15. 3. Given the concession of both sides that, this Court need not record any elaborate reasons or set down in detail the arguments, the points for consideration, etc., we take up the request as made in the alternative and without prejudice. We have noted it, as above. 4. That arises from a peculiar situation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eting was also held but the petitioner states that it was informed that, once a notice under Section 143(2) had been issued, the provisions of Section 143(1D) of the Act come into play and in terms of the instruction of the second respondent being Instruction No.1 of 2015, dated 13-1-2015, the returns cannot be processed. 9. It is in these circumstances, the petitioner raised the above challenge but at the same time placed before the Court its peculiar factual scenario. In para 13, it states as to how the delay in processing the refund applications prejudices it and causes severe financial hardship. In para 14, it states that though the returns for the Assessment Years 2012-13 and 2013-14 were pending for assessment, they were processed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the refund application, the processing could not be undertaken in the light of the constitutional challenge raised and given the presumption that the provision is constitutional and must be established and proved not to be so. Till then, there is no question of not giving effect to it. Hence, the respondents have not processed the application. However, he does not dispute the pendency of the representation and the refund application. 14. Once the petitioner gives up the constitutional and the larger challenge and are agreeable that their refund application if processed in accordance with law and expeditiously they would be satisfied and would not press the petition thereafter, we are of the opinion that the following order will ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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