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TMI Blog2020 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner - TPO reduced the addition to Rupees Thirty Six Lakhs Three Thousand Four Hundred Ninety One AND upon the petitioner filing an application under Section 154 TPO reduced the demand to Nil BUT such order was not given effect to, the petitioner filed the present writ petition. HELD THAT:- It is strange that the Appeal Effect Order was not passed for more than a year. The fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h July, 2019 and 12th September, 2019 within four weeks in accordance with law. - W.P.(C) 8051/2020 & C.M.No.26207/2020 - - - Dated:- 5-11-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Rohit Tiwari and Mr. Saurabh D. Karan Singh, Advocates. Respondents Through: Mr. Raghvendra Singh, Advocate. J U D G M E N T MA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions on ground that there is a new incumbent in office as well as there has been re-arrangement of jurisdiction. 4. A perusal of the file reveals that an addition of Rupees Eleven Crores Thirty Three Lakhs Fifty Five Thousand Eight Hundred Six was made by the Assessing Officer while passing the final assessment order under Section 143(3) of the Act. 5. Upon the matter being carried for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at an assessee after succeeding in a protracted litigation has to file another legal proceeding i.e. a writ petition to implement and execute the said order, does not reflect well on the functioning of the Tax Department. 11. Consequently, this Court is of the view that the respondents should have given effect to the Appeal Effect Order as well as issued the refund immediately and there should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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