2023 (12) TMI 1380

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..... L. 64953/2023, W. P. (C) 16159/2023 & CM APPL. 64954/2023 - -
Income Tax
HON'BLE THE ACTING CHIEF JUSTICE AND HON'BLE MS. JUSTICE MINI PUSHKARNA For the Petitioner: Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Ms. Harshita Agrawal, Mr. Nishank Vashistha, Mr. Puru Medhira, Advocates For the Respondent: Mr. Sanjay Kumar, Ms. Hemlata Rawat, Advocates for Revenue ORDER 1. Present writ pe .....

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..... ct to these directions. He states that pursuant to the orders of the ITAT, the TPO passed orders dated 29th January, 2021 for the AYs 2009-10, 2010-11, 2012- 13 and 2013-14. He, however, states that pursuant to these orders passed by the TPO, the AO has failed to pass any order till date. He also states that the AO has failed to pass any order to give effect to the other directions passed by the I .....

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..... passed an order dated 24.01.2017. However, concededly, the Assessing Officer has not passed any final order. 11. Mr. Sanjay Kumar, learned counsel appearing for the respondents states that he has confirmed with the department that the assessment order has not been passed pursuant to the order passed by the Tribunal. He also states that there is no information forthcoming as to when that order .....

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..... t the said amount, which was due as a refund for the assessment year 2006-07 be refunded to the petitioner along with interest as applicable within a period of eight weeks from today." 4. Learned counsel for the respondent-revenue prays for further time to obtain instructions. However, learned counsel for the respondent-revenue states that as the records are not readily available, he needs some .....

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..... thin a further period of eight weeks. This Court clarifies that it has passed this order, as it is settled law that assessment is complete only when the AO passes an assessment order determining the total income and the demand notice determining the tax payable by the assessee is issued. [See: Kalyan kumar Ray v. CIT [1991] 191 ITR 634]. 7. With the aforesaid direction the present writ petitions .....

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