Cwp/16487/2021 Of M/S Carrier Air Conditioning Refrigeration Limited v. Principal Commissioner Of Income Tax And Others

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 234 CW P-16487-2021 (O&MDecided on: November 11, 2021 M/s Carrier Airconditioning Refrigeration Limited ...Petitioner VS) Principal Commissioner of Income Tax and others ...Respondents| CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE PANKAJ JAINHON'BLE MR. JUSTICE PANKAJ JAIN Present:Mr. Nageshwar Rao, Advocate and Mr. Ashim Aggarwal, Advocate for the petitioner. Mr. T.K.Joshi, Standing counselfor the respondents,for the respondents, !!!! AJAY TEWARI, J.(Oral) imThis petition has been filed for issuance of directions torespondents to forthwith rectify Form 3 dated 16.4.2021 (Annexure P-7) byallowing credit of all taxes paid/deducted under provisions of Income TaxAct, 1961 in respect of petitioner Assessment for assessment year 2014-15and refund excess amount with interest to petitioner. |On 29.9.2021 the following order was passed :- 5On 27.85.2021 thefollowing order was passed :- éLearned counsel for the petitioner hasreferred to CWP No. 9277-2020 passed on20.07.2021 by this Court whereby direction wassought to the respondents to rectify Form 3. Thematter was disposed of as the senior standingcounsel for the respondents has informed that afterverification, it has been clarified that there was nowrong claim by the assessee and creditfor this CW P-16487-2021 (O&M -)- cChallan has been given in AU 2007-2008. FurtheITBA e-filing portal is not functional and _ thprocess 1s likely to take some time. Learned counsel states that Vivad seVishwas Scheme is to come to an end on 31.08.2021]The petitioner has now been directed to makefurther payment of Rs.22,44,555/- while denyingrefund ofRs.5,29,09, 130/-. Notice ofmotionfor 31.08.2021. On asking of the Court, Mr. TajenderJoshi, Advocate accepts notice on behalf of therespondents. Learned counselfor the respondents shallclarify their stand on the next date ofhearing.” Today, again learned counsel for the respondentsstates that on merits the claim of the petitioner has to beaccepted but there is some technical glitch. However a periodof more than one month has elapsed. In these circumstances,respondents are directed to finalize the issue before the nextdate of hearing. Adjourned to 10.11.2021.” 3)Learned counsel for the petitioner state that thereafter, on thenext day Form 3 of the petitioner was rectified and the petitioner wasShown to be entitled to get refund of Rs. 6 crores but nothing has beenpaid till date. 4 Learned Standing Counsel appearing on behalf of therespondents is not in a position to deny these factual assertions. 5 In view of these facts and circumstances, we deem itappropriate to dispose of this writ petition with a direction to therespondents that in case the petitioner is entitled to refund the same bepaid to him within 15 days from the receipt of certified copy of thisorder. CW P-16487-2021 (O&M-3-6 Since the main case has been decided, the pendingcivil miscellaneous application, if any, also stands disposed of,(AJAY TEWARI)JUDGE(PANKAJ JAIN)JUDGENovember 11[0:], 2021/&=+/$:/Whether speaking/reasoned-YesWhether reportable-NO