M/S. Cairn India Limited, Dlf Atria Building, Gurgaon v. Deputy Commissioner Of Income Tax,Circle 1 (1), Gurgaon & Another

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CWP No228271 OF 2016 DATE OF DECISION : 22[nd]DECEMBER, 2016 M/s. Cairn India Limited, DLF Atria Building, Gurgaon Versus . Petitioner Deputy Commissioner of Income Tax,Circle 1 (1), Gurgaon & another . Respondents CORAM: HON’BLE MR. JUSTICE 8S. JI. VAZIFDARHON’ BLE MR. JUSTICE A. B. CHAUDHARHON’ BLE MR. JUSTICE A. B. CHAUDHAR ee Present :Ms. Radhika Suri, Senior Advocate with Ms. Rinku Dahiya, Advocate for the petitioner. Mr. Tajinder K. Joshi, Advocate for the respondents. ee S. J. VAZIFDAR, CJ. (ORAL) By order dated 07.11.2016 the Division Bench clarified thatthe pendency of this writ petition would not be a ground for therespondents not deciding the petitioner’s application for rectification. —However, by our order dated 22.11.2016 we directed the respondents todecide the petitioner’s application for rectification under Section 154 anddirected the respondents to pass a speaking order. | Mr. Joshi, Advocate appearing on behalf of the respondents has tendered the rectification order dated 16.12.2016. The same onlynarrates earlier facts, without dealing with the petitioner’s application forrectification. The petitioner,inter alia, contended that the Department hadnot granted it the credit for the TDS actually paid and as reflected on the Income Tax Department’s website to the extent of about=245.crores. This aspect has not even been adverted to in the order. It appears that the officer has considered herself bound bywhat has shown up in the Department’s AST. That cannot be a groundfor not complying with our orders directing the officer to consider thepetitioner’s application for rectification for the actual amount of the TDSpaid. The petition is, therefore, disposed of by directing the officerto decide the petitioner’s representations dated 02.02.2016 and15.11.2016 (Annexure P-8 & Annexure P-14 to the petition), by passing4 reasoned order. It is clarified that the order shall take into considerationthe amount of TDS actually paid. In the event of rectification resulting ina refund being due to the petitioner, the same shall be paid over to thepetitioner in accordance with law. The order shall be passed by theofficer concerned by 15[th]January, 2017. The copy of this order be supplied to counsel for the partiesunder the signatures of the Bench Secretary. (S. J. VAZIFDAR)CHIEF JUSTICE. 9)[nd]December, 2016(A. B. CHAUDHARI)TQ)JUDGEWhether speaking/reasoned:YesNo.Whether Reportable:YesNo.