Louis Dreyfus Company India Pvt. Ltd. (Erstwhilelouis Dreyfus Commodities India Pvt. Ltd v. Assistant Commissioner Of Income Tax & Ors

$~69 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 10964/2022 LOUIS DREYFUS COMPANY INDIA PVT. LTD. (ERSTWHILELOUIS DREYFUS COMMODITIES INDIA PVT. LTD.) ..... Petitioner Through:Mr.S.Vasudevan and Mr.KaranjeetSingh, Advocates. Versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ..... Respondents Through:Mr.Ajit Sharma, Sr.Standing Counselfor the Revenue. % Date of Decision: 22[nd]July, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHANHON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): C.M.No.32021/2022 Exemption allowed, subject to all just exceptions.Accordingly, the application stands disposed of. W.P.(C) No.10964/2022 W.P.(C) 10964/2022 1.By way of the present petition, Petitioner seeks a direction to theRespondents to give effect to the ITAT orders in relation to the AssessmentYears 2005-06, 2008-09, 2009-10 and 2011-12 and grant the refund due tothe Petitioner along with applicable interest in terms of Section 244A of theIncome Tax Act, 1961 (hereinafter referred to as the ‘Act’) 2.Learned counsel for the Petitioner states that the ITR filed by thePetitioner for the Assessment Years 2005-06, 2008-09, 2009-10 and 2011-12 were subject to tax scrutiny in terms of Section 143(3) of the Act whereincertain additions were made to the returned income in these years. He statesthat in appeals filed by the Petitioner, the Delhi Bench of Income-taxAppellate Tribunal deleted the additions made to the returned incomes. 3.Learned counsel for the Petitioner states that the Petitioner has madeseveral representations to the Respondents for giving effect to the Appellateorders and grant the requisite refund along with the applicable interest.However, he states that the Respondents have not acted upon the same,despite the fact that the period for giving appeal effect in terms of Section153(5) of the Act i.e. within three months from the end of the month inwhich Appellate orders are received by Respondent No. 3 has lapsed.4.Issue notice.5.Mr.Ajit Sharma, learned Senior Standing Counsel accepts notice onbehalf of the Respondents. 6.Keeping in view the limited prayer made in the present writ petition,the same is disposed of with a direction to the Respondents to pass theappeal effect orders and issue consequential refunds, if any, along withapplicable interest thereon within six weeks. This Court clarifies that it has W.P.(C) No.10964/2022 Page 2 of 3 not commented on the merits of the controversy. The rights and contentionsof all the parties are left open. List the matter for compliance on 12[th]October, 2022. MANMOHAN, J JULY 22, 2022KA MANMEET PRITAM SINGH ARORA, J W.P.(C) No.10964/2022 Page 3 of 3