Delta Energy Systems (India) Pvt. Ltd v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH D24 Delta Energy Systems (India) Pvt. Ltd. Versus Deputy Commissioner of Income Tax CWP-8170 & 8175-2021 (O&M)Decided on : 09.05.2022 Petitioner ...... Respondent CORAM: HON'BLE MR.JUSTICE G.S. SANDHAWALIAHON'BLE MR. JUSTICE PANKAJ JAI Present:Mr. Abhivadya Sood, Advocate for the petitioner(s). Mr.T.S.Joshi, Senior Panel Counsel withMr. Vikram Bali, Junior Panel Counselfor the respondent. G.S. Sandhawalia_ J. (Oral) Counsel for the petitioner submits that he would approach therespondents for grant of refund, as it has agreed between the parties that duepayment for one year has already been made. It is submitted that in similarcircumstances in CWP No.12757 of 2021 liberty had been given to approachthe respondent by filing a claim under Section 244A (1) (a) of the Income TaxAct, 1961.) Keeping in view the above, the present petitions are alsodisposed of with the aforesaid liberty. It is expected that the respondent shallact positively on the said representation and take appropriate action. In case,the amount is non-refundable, reasoned and speaking order be passed andcommunicated to the petitioner. Needful be done within a period of twomonths from the receipt of certified copy of this order. © Disposed of. (G.S. SANDHAWALIA)JUDGE May 09, 2022Naveen/SaqilesWhether speaking/reasoned :Whether Reportable : (PANKAJ JAIN) JUDGE Yes/NoYes/No