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2019 (11) TMI 1502

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..... well on the functioning of the Tax Department. 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 have been no occasion for the petitioner to file the present writ petition. Keeping in view of the aforesaid facts, the request for adjournment, once again, is declined and th .....

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..... rections to the respondents to grant a refund of ₹ 5.19 Crores (Rupees Five Crores Nineteen Lacs only) (approx.) for the Assessment Year 2011-12 along with interest under Section 244A of the Income Tax Act, 1961 (hereinafter referred to as Act ) as well as to pass a rectification order on the application of the petitioner dated 19th August, 2020 within a period of fifteen days. 3. On 16t .....

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..... r short ITAT ) stayed the demand subject to payment of partial outstanding tax demand. Accordingly, the petitioner deposited ₹ 3,00,97,380/- (Rupees Three Crores Ninety Seven Lacs Three Hundred Eighty only). A further sum of ₹ 2,18,00,000/- (Rupees Two Crores Eighteen Lacs only) (approx.) was adjusted against the outstanding refunds. 6. In pursuance to the remand order passed by th .....

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..... ther 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 have been no occasion for the petitioner to file the present writ petition .....

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