2021 (8) TMI 1278

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..... Mr. Anil Dabas, Advocate for R1/UOI. Mr. Raghvendra Singh, Advocate for R-2 & 3. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent no.2 to issue refund determined vide assessment order dated 29th November, 2019 under Section 143(3) of the Act, amounting to Rs. 2,62,38,433 (inclus .....

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..... sessment is made i.e. during the pendency of the scrutiny assessment and not once an order under Section 143 (3) has been passed and the scrutiny assessment has concluded - like in the present case. In support of his submission, he relies upon the orders of this Court in M/S. Fis Payment Solutions & Services India Pvt. Ltd. vs. DCIT, W.P.(C) 2162/2020 and Hyosung Corporation v. UOI & Ors., W.P.(C) .....

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..... dent nos.2 & 3. 7. On instructions, learned counsel for respondent nos.2 & 3 states that the petitioner's rectification application dated 19th December, 2019 shall be disposed of within a period of six weeks and the refund shall be processed within three weeks thereafter. 8. Consequently, this Court directs the respondent no.2 to dispose of the petitioner's aforesaid rectification application, i .....

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