Pecon Software Limited & Anr v. The Principal Chief Commissioner Of Income Tax,Kolkata & Ors
High Court
26 Jun 2023 In favour of: Unclear
Forum / Bench
High Court · calcutta_appellate_side
Parties
Pecon Software Limited & Anr v. The Principal Chief Commissioner Of Income Tax,Kolkata & Ors
Date of order
26 Jun 2023
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Pecon Software Limited & Anr v. The Principal Chief Commissioner Of Income Tax,Kolkata & Ors, the High Court (2023) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
26.6.2023 ks sl. 13 ks sl. 13
ks WPA 12496 of 2023
Pecon Software Limited & Anr.
Vs
The Principal Chief Commissioner of Income Tax,Kolkata & Ors.
Mr. Subir Sanyal,Mr. Saikat Roy Chowdhury,Ms. A. Ghosh
… For the Petitioner.Mr. Prithu Dudhoria … For the Respondents.
Heard learned Advocates appearing for the parties.
Pursuant to the earlier order of this court dated20[th] June, 2023, Mr. Dudhoria, learned Advocateappearing for the respondents files a written
instruction to show that the grievance of thepetitioners has been redressed after the order of thiscourt by passing an order of refund amounting toRs.25,11,770 manually, on 22[nd] June, 2023, by anorder under Section 154 of the Income Tax Act, 1961as per order under Section 5(2) of Vivad se VishwasAct, 2020. Such written instruction of DCIT, Circle-13(1), Kolkata filed through the learned Advocateappearing for the respondents be kept with the record.The aforesaid Assessing Officer is present in court andsubmits through his learned Advocate that manualpayment will take some time.
Considering such submission of the aforesaidAssessing Officer, this writ petition being WPA 12496
of 2023, is disposed of by directing the AssessingOfficer concerned to make the payment manually asper his aforesaid order dated 22[nd] June, 2023positively within a month from the date ofcommunication of this order.
Liberty is granted to the petitioners to make anyclaim of statutory interest, if it is entitled under thelaw, before the authority concerned.
( Md. Nizamuddin, J. )
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