2024 (1) TMI 427

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..... NG CHIEF JUSTICE HON'BLE MS. JUSTICE MINI PUSHKARNA For the Petitioner Through: Ms. Ananya Kapoor, Adv. For the Respondents Through: Mr. Prashant Meharchandani, Sr. St. Counsel with Mr. Akshat Singh, Jr. St. Counsel. ORDER 1. Present writ petitions have been filed seeking issuance of refund of Rs. 2,85,75,315/- for Assessment Year (AY) 2000-01 and Rs. 1,77,18,970/- for AY 2015-16 along w .....

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..... August, 2019 and 04th December, 2019 for passing of an appeal effect order with respect to orders dated 16th November, 2017, 28th September, 2018 and 26th July, 2019), nonissuance of refund due for AY 2000-01 and AY 2015-16 is in violation of Article 265 of the Constitution of India and Section 237 of the Act. 5. Learned counsel for the Petitioners states that despite absence of any demand outsta .....

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..... ber, 2017, the respondents adjusted refunds for AY 2012-13, 2014-15 and 2017-18 that were due to the petitioner against the outstanding demand determined vide assessment order dated 29th November, 2017 for A.Y. 2015-16. 8. She further states that recovery and adjustment despite pendency of rectification applications dated 02nd March, 2021, 31st January, 2022, 24th January, 2023, 16th May, 2023, a .....

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