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Conner Institute Of Health Care And Research Centre Pvt. Ltd v. Income Tax Officer Ward 6(3) & Anr. Through: Mr.ajit Sharma, Advocate

High Court 28 Aug 2020 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

28 Aug 2020

Assessment year(s)

2014-15

Outcome

Allowed

Case summary

In Conner Institute Of Health Care And Research Centre Pvt. Ltd v. Income Tax Officer Ward 6(3) & Anr. Through: Mr.ajit Sharma, Advocate, the High Court (2020) allowed the appeal under Section 154, Section 244A of the Income-tax Act. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 154 case law →Section 244A case law →

The order — as passed by the High Court

$-5 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5756/2020 CONNER INSTITUTE OF HEALTH CARE AND RESEARCH CENTRE PVT. LTD. ..... Petitioner Through: Mr.Mukesh Chand, Advocate. ..... Petitioner versus INCOME TAX OFFICER WARD 6(3) & ANR. Through: Mr.Ajit Sharma, Advocate. ...... Respondents CORAM:HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R% 28.08.2020 C.M.No.20807/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.5756/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed seeking credit for TDS of Rs.1,45,12,393/- as per traces site in 26AS instead of Rs.1,44,16,542/- as requested vide petitioner’s letters dated 12[th] October, 2017, 13[th] April, 2018 and 19[th] August, 2020 as well as for allowing the claim of brought forward losses for Assessment Year 2014-15 by Rs.22,62,520/- instead of Rs.19,55,578/- as requested vide letters dated 13[th] April, 2018 and 5[th]August, 2020. A perusal of the paper book reveals that the petitioner has filed rectification applications dated 13[th] April, 2018 and 5[th] August, 2020 under Section 154 of the Income Tax Act, 1961 seeking the same reliefs as well as for interest under Section 244A of the Act, 1961 vide letter dated 19[th]August, 2020. Since the petitioner is an entity that runs a Covid Centre/Hospital, the present writ petition is disposed of with a direction to the respondents to decide the aforesaid rectification applications and request letter in accordance with law within four weeks. The rights and contentions of the parties are left open. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J AUGUST 28, 2020 KA SANJEEV NARULA, J

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