Vodafone Idea Limited … v. The Deputy Commissioner Of Income Tax (Tds) And Ors. …

3 WP 2146 OF 2019.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2146 OF 2019 Vodafone Idea Limited …Petitioner versusThe Deputy Commissioner of Income Tax (TDS) and Ors. …Respondents Mr. Deepak Chopra i/by Mr. Atul K. Jasani, for Petitioner. Mr. Sham Walve with Mr. Pritish Chatterjee, for Respondent Nos.1and 2. CORAM:AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE: 4[th] SEPTEMBER, 2019 P.C.: 1. The petitioner has prayed for directions to the Income Tax Authorities for releasing the refund of Rs.43.25 Crores (rounded of)with applicable interest pertaining to the assessment years 2007-08to 2013-2014. Having heard the learned Counsel for the partiesand having perused the documents on record, it would appear thatthe Assessing Ofcer has not seriously disputed the petitioner’sclaim for refund pertaining to the said assessment years. However,such refund has not been released on account of an outstandingTRACES demand of Rs.49,30,180/-, as can be seen from acommunication dated 6[th] June, 2019 made by the Deputy SSP 1/3 3 WP 2146 OF 2019.doc Commissioner of Income Tax (TDS), Pune, to the Petitioner whichreads as under : “Please refer to the above. In this regard, vide above submissions, you haverequested for issue of refund of the amount that waspaid under protest for A.Ys. 2007-08 to 2013-14 alongwith applicable interest u/s 244A of the Act. However,it is seen that there is an outstanding TRACES demandof Rs.49,30,180/- for F.Ys. 2007-08 to 2018-19. Youare requested to provide the year wise status of alldemand pertaining to all TANs and PAN held by you.Your reply should reach this ofce on or before17/06/2019.” 2.Learned Counsel for the parties pointed out that under somewhat similar circumstances, in case of this very petitioner, in WritPetition No.1103 of 2019 under an order dated 30[th] April, 2019, wehad permitted and directed the Assessing Ofcer to refund the claimof the petitioner manually and release the same subject towithholding of the amount of mismatch. In the present case,similar directions can be issued. In the result, the Writ Petition isdisposed of with the following directions : (i)The Assessing Ofcer shall process the refund claim of SSP 2/3 3 WP 2146 OF 2019.doc the petitioner manually for the assessment years 2007-08 to 2013-14 and release the refund as found due with statutory interest afterwithholding the said sum of Rs.49,30,180/-. (ii) This exercise shall be completed within two weeks from today. (iii) The Writ Petition is accordingly disposed of. ( S.J.KATHAWALLA, J. ) ( AKIL KURESHI, J. ) SSP 3/3