Iilm Foundation Academy v. Commissioner Of Income-Tax(Exemption) And Another

CWP-16231-2018 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16231-2018Date of Decision: July 06, 2018 IILM Foundation Academy Versus .....Petitioner Commissioner of Income-tax(Exemption) and another ......Respondents CORAM: HON'BLE MR.JUSTICE SURYA KANTHON'BLE MR. JUSTICE SUDIP AHLUWALIA Present:Mr.Rohit Garg, Advocate forMr.Sanjay Joshi, Advocate for the petitioner. ........ SURYA KANT, J.(ORAL) The petitioner-Company is duly registered under Section 12AA of the Income Tax Act, 1961. Its grievance in the instant writ petition is that for the assessment years 2011-12 to 2015-16, the Company is entitled to refund of `43,61,147/- as per the details given in para 2 of the writ petition. The refund claim is stated to be based on the order passed by the Income-Tax Appellate Tribunal, which stands upheld by this Court vide judgment dated 16.09.2016 passed in ITA No.198 of 2011. Further grievance of the petitioner is that the amount is not being refunded despite notices sent by it to the respondent-authorities. [2]Having heard learned counsel for the petitioner and considering the nature of relief sought in the instant writ petition but without expressing any views on merits of the case, the same is disposed of with a direction to the Income Tax Officer (Exemption) at Faridabad to dispose of the CWP-16231-2018 representations dated 22.02.2017, 25.04.2017 and 19.06.2017, in which the petitioner has raised its claim for refund, by way of a reasoned order and in case the petitioner is found entitled to any refund, let the needful be done within a period of three monthsfrom the date of receipt of a certified copy of this order. ( SURYA KANT ) JUDGE July 06, 2018 ( SUDIP AHLUWALIA ) meenussJUDGE 1.Whether speaking/reasoned ?2.Whether reportable ? Yes/No Yes/No