Awp Assist v. Deputy Cotax Circle 1(1) Gurgaon And Anr . . . . Respondentscoram: Hhon’ble Mr. Justice Sanon’ble Mr. Justice Sanjeev Prakash Sharmajay Vashisth

CWP-5793-2021 (O&M) 101+232 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CM-3362-CWP-2024 in/andCWP-5793-2021 (O&M)Date of Decision: 06.11.2024 AWP ASSIST . . . . Petitioner Vs. DEPUTY COTAX CIRCLE 1(1) GURGAON AND ANR . . . . Respondents****CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAJAY VASHISTH **** Present: Mh Mr. Varun Issar, Sr. Standing Cofor the respondents/Revenue. **** SANJEEV PRAKASH SHARMA, J.(Oral) CM-3362-CWP-2024 Application has been filed for placing on record reply andannexure R-1/1 to R-1/2 and seeking exemption from filing certified copies thereof. Ifiled after the costs have beendeposited as wt is stated that reply has been as directed by this Court vide o For the reasons stated in the appl Registry to place the same at app Main case 1.In the reply filed by the respondents, it is stated that refund as well asinterest thereto have already been paid to the petitioner. interest thereto have already been paid to the petitioner. 2.For the said purpose, it would be appropriate to quote para 1, 2 and 3 ofthe preliminary objections in the reply as under: “1. That at the very ousubmitted that the present petitiondisposed of as Vide order passed u14.02.2024 interest u/s 244A of thetset it is respectfully is infructuous and be /s 154 of the Act dated Income Tax Act, 1961 oinf Rs. 15,23,232/- has been issuterest of Rs. 82,403/- was alreadtotal interest u/s 244A of the Actclaimed by the assessee was issueded to the assessee. As y issued on 06.08.2021 of Rs. 16,05,635/- as . The copy of the order phassed U/s 154 of the Act, dated erewith as Annexure R1/1. 2. That In this regard, on pr return was filed by the aecords it is seen that in this case,ssessee on 30.11.2018 ring income of Rs. 1ndecla8,02,05,230/- and claimed refund otice u/s 143(1)(a) of the Adisallowance was proposed by CPCand 36(1) (va) of the Act sent toof Rs. 95,12,766/-. Vide ct dated 10.05.2019 in terms of section 43B the assessee. Assessee ainccepted and filed response to timation order under section 1passed by CPC for A.Y. 2018-19 giv2,91,80,121/- and demand of Rs. 1,it. On 25.01.2021, the 43(1) of the Act was ing credit of TDS of Rs. 04,34,054/- was raised. Osn 09.03.2021, assessee filed thtating therein that respondent hasbrought forward TDS credit and hayear's TDS and has completely ignand deposited in earlier years (alsoforward TDS credit) which was care present writ petition plainly ignored all the s only looked at current ored all TDS deducted referred to as brought ried forward in the ITR. Opn 06.08.2021 rectification order assed by this office determining re(including interest u/s 244A of Rscredit of TDS of Rs. 4,55,08,639/-u/s 154 of the Act was fund of Rs. 83,16,370/- . 82,403/- after giving as per 26AS. The said Page 3 of 3 refund was credited to assessee's ba****7001 on 27.08.2021. The Copappended herewith as Annexure R1/3. Further, on 31.08.2021 asapplication to the above said orinterest u/s 244A of the Act (Rs.nk account bearing no. y of the screen shot is 2. sessee filed rectification der for short grant of 16,05,635). Vide order p2assed u/s 154 of the Act dated 44A of the Income Tax Act, 1961been issued to the assessee. As inte14.02.2024 interest u/s of Rs. 15,23,232/- has rest of Rs. 82,403/- was aAlready issued on 06.08.2021 total ct of Rs. 16,05,635/- as claimeinterest u/s 244A of the d by the assessee was paid.” 3.In view of above, we do not find anything further to be adjudicated bythis Couthis Cou 4.Writ Psed as having been renderedinfructuous. infructuous. 5.All pending applications also stand disposed of accordingly. (SANJ EEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE November 06, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No