Mufg Bank Ltd v. Assistant Commissioner Of Income Tax Circle 2(2)(1), International Taxation And Ors

Signature Not Verified $~47 to 51 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 14745/2022 & C.M.No.45350/2022 MUFG BANK LTD..... Petitioner Through:Mr.Nikhil Ranjan with Mr.KamalArya and Mr.Hiten ChandeAdvocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents Through:Mr.Kunal Sharma, Sr.StandingCounsel for the Revenue.Mr.Ravi Prakash, CGSC withMr.Farhmaan Ali, Ms.Shruti ShivKumar and Mr.Manas Tripathi,Advocates for UOI. +W.P.(C) 14748/2022 & C.M.No.45352/2022 MUFG BANK LTD..... PetitionerThrough:Mr.Nikhil Ranjan with Mr.KamalArya and Mr.Hiten ChandeAdvocates.Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), INTERNATIONAL TAXATION AND ORS. ..... Respondents Through:Mr.Kunal Sharma, Sr.StandingCounsel for the Revenue.Mr.Ravi Prakash, CGSC withMr.Farhmaan Ali, Ms.Shruti ShivKumar and Mr.Manas Tripathi,Advocates for UOI. W.P.(C) No.14745/202 & connected matter Signature Not Verified +W.P.(C) 14749/2022 & C.M.No.45353/2022 MUFG BANK LTD..... PetitionerThrough:Mr.Nikhil Ranjan with Mr.KamalArya and Mr.Hiten ChandeAdvocates.Versus +W.P.(C) 14755/2022 & C.M.No.45377/2022 MUFG BANK LTD..... PetitionerThrough:Mr.Nikhil Ranjan with Mr.KamalArya and Mr.Hiten ChandeAdvocates. Versus % Date of Decision: 19[th]October, 2022 CORAM:HON’BLE MR. JUSTICE MANMOHANHON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: 1.Presentwritpetitionshavebeenfiledseekingdirectionstothe Respondents to pass orders giving effect to the orders of the Income TaxAppellate Tribunal (‘ITAT’) dated 21[st]May, 2020 and 06[th]December, 2018,the Assessment order dated 18[th]March, 2021 as well as the order of theITAT dated 13[th]September, 2019 and the order of the Calcutta High Courtdated 07[th]August, 2019 and issue consequential refund of Rs.58,32,30,038/, Rs.11,14,54,207/-, Rs.13,89,08,987/-, Rs.8,11,44,800/- and Rs.1,94,65,800/-for the Assessment Years 2009-10, 1996-97, 2016-17, 2001-02 and 1991-92with interest under Section 244A(1) of the Income Tax Act, 1961 (‘the Act’)and additional interest under section 244(1A) of the Act. 2.Learned counsel for the Petitioner states that the Respondents havefailed to pass orders giving effect to the orders of the ITAT and the HighCourt without giving any reason due to which the legitimate refundsavailable to the Petitioner are lying blocked. 3.Learned counsel for the Petitioner states that the Petitioner madeseveral representations to the Respondent No.1 reminding him about passingthe order giving effect to the aforementioned orders, but to no avail. 4.Learned counsel for the Petitioner states that the Respondents havegrossly failed in their duty in law in not passing the appeal effect orders andissuing refund as per Section 153(5) of the Act and their action ofwithholding the refund is ex facie contrary to and in contempt of Article 265and 300A of the Constitution of India. 5.Issue notice.Mr.Kunal Sharma, senior standing counsel acceptsnotice on behalf of the Revenue and Mr.Ravi Prakash, CGSC accepts noticeon behalf of UOI.Mr.Kunal Sharma states that the Revenue is in theprocess of issuing refunds to the Petitioner. 6.Keeping in view the limited relief sought in the present writ petitions,the same are disposed of along with pending applications with directions tothe Respondents to pass the appeal effect order and make payment ofrefunds pursuant to ITAT orders dated 21[st]May, 2020 and 06[th]December,2018, the Assessment order dated 18[th]March, 2021 as well as the order ofthe ITAT dated 13[th]September, 2019 and the order of the Calcutta High Signature Not Verified Digitally Signed By:JASWANTSINGH RAWATSigning Date:20.10.202219:04:53 Court dated 07[th]August, 2019 within six weeks in accordance with law.However, the rights and contentions of all the parties are left open. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 19, 2022KA