Agilent Technologies India Private Limited v. Assistant Commissioner Of Income Tax

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2759/2020 AGILENT TECHNOLOGIES INDIA PRIVATE LIMITED ..... Petitioner Through Mr. Vishal Kalra with Mr. S.S. Tomar and Mr. Surabhi S., Advocates versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), NEW DELHI & ANR. ..... Respondents Through Mr. Raghvendra Singh with Ms. Esha Kadian and Ms. Ankita Prakash, Advocates Date of Decision: 13[th] March, 2020. % CORAM:HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE SANJEEV NARULA J U D G M E N T MANMOHAN, J: (Oral) 1.Present writ petition has been filed seeking refund Rs. 4,62,93,053/- comprising refund amounting to Rs. 2,91,93,395/- and interest thereon amounting to Rs. 1,70,99,658/- calculated upto March 2020 due to the petitioner for Assessment Year 2008-09. of 2.Learned counsel for the petitioner submits that the respondents have arbitrarily withheld the refund determined by the respondent no. 1 vide order dated 3[rd] April, 2019 without there being any cogent reasons for the same. WP(C) 2759/2020 3.Learned counsel for the petitioner also relies upon the judgment passed by a Coordinate Bench of this Court in Maple Logistics (P.) Ltd. Vs. Principal Chief Commissioner of Income Tax, 2019 SCC OnLine Del 10961 and Ericsson India Private Limited Vs. Additional Commissioner of Income Tax, Special Range-3, New Delhi & Anr., W.P.(C) 10373/2019dated 18[th] February, 2020 wherein one of us (Sanjeev Narula, J.) was a member of the Bench. 4.Issue notice. 5.Mr. Raghvendra Singh, Advocate accepts notice on behalf of respondents. He states that the refund orders shall be issued shortly. 6.As the amount due to be refunded is substantial and there is no justification in not granting the refund to the petitioner, we direct the respondents to refund the amount due to the petitioner for the Assessment Year 2008-09 along with interest applicable within six weeks from today. 7.With the aforesaid directions, present writ petition stands disposed of. List for compliance on 8[th] May, 2020. MANMOHAN, J MARCH 13, 2020 rn SANJEEV NARULA, J