Cwp/15345/2021 Of Mitsui Kinzoku Components India Private Limited v. Income Tax Officer, Ward
High Court
09 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Cwp/15345/2021 Of Mitsui Kinzoku Components India Private Limited v. Income Tax Officer, Ward
Date of order
09 Sep 2021
Assessment year(s)
2018-19
Outcome
Allowed
Case summary
In Cwp/15345/2021 Of Mitsui Kinzoku Components India Private Limited v. Income Tax Officer, Ward, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
105CM-12931-CWP-2021 in/and213)CW P-15345-2021(O&MDecided on: 9.9.2021
Mitsui Kinzoku Components India Private Limited
....Petitioner
VS)
Income Tax Officer and another...Respondents|
CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS, JUSTICE ALKA SARIN
Present:Mr. Manuj Sabharwal, Advocate
for the petitioner.
Mr. T.K.Joshi, Advocatefor the respondents,for the respondents,
kok
AJAY TEWARI, J.(Oral)CMF12931FCWP;2021
This application has been filed for placing on _ reco
documents Annexure P-16 to Annexure P-22.
For the reasons recorded in the application, the same isallowed and above-said documents are taken on record.
Main case
This petition has been filed for issuance of direction to therespondent authorities to credit the refund representing excess prepaidtaxes in respect of the assessment year 2018-19 expeditiously.
Today the learned counsel for the petitioner has handed over aletter dated 31.8.2021 which has been addressed to the petitionerwhereby it has been mentioned as follows :-
CM-12931-CWP-202 CWP-15345-2021(0&M)
“2. In this regard, it 1s stated that the issue raised byyou will be considered after verifying the facts of the case andthe same will be deemed very shortly and_ intimateaccordingly,
Learned counsel for the petitioner states that he is satisfied ifthis case is going to be decided but the refund has been pending for theassessment year 2018-19 and therefore, a direction be issued to theAuthority to decide the issue forthwith.
Learned counsel for the respondents has stated that he wouldnot oppose the prayer for expeditious decision of the issue involved inthis case._
In the circumstances, we dispose of this petition with adirection to the Assessing officer to decide the issue in accordance withlaw by passing a speaking order thereon within 15 days from the date ofreceipt of certified copy of this order.
Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of,
(AJAY TEWARI)JUDGE
(ALKA SARIN)JUDGE
9.92021anuradha
Whether speaking/reasoned#Yes/NoWhether reportable#Yes/No
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