2019 (11) TMI 1502

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..... Mr. Saurabh D. Karan Singh, Advocates. Respondents Through: Mr. Raghvendra Singh, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking directions to the respondents to grant a refund of Rs. 5.19 Crores (Rupees Five Crores Nineteen Lacs only) (approx.) for the Assessment Year 2011-12 along wi .....

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..... hirty Three Lacs Twenty Five Thousand Three Hundred Twenty only) while passing the final assessment order under Section 143(3) of the Act. 5. Upon the matter being carried forward in appeal, the Income Tax Appellate Tribunal (for short 'ITAT') stayed the demand subject to payment of partial outstanding tax demand. Accordingly, the petitioner deposited Rs. 3,00,97,380/- (Rupees Three Crores Ninety .....

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..... k, this Court is of the view that it is strange that the Appeal Effect Order was not passed for around eight months. 10. The fact that 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 .....

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