+ W.p.(C) v. Principal Commissioner Of Income Tax - X & Anr

$~S-30 IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 13641/2021SURESH GULATISURESH GULATI ..... PetitionerThroughMr.Ravi Chandhok with Mr.VasdevLalwani and Mr.Jitesh Sahni,Advocates.Lalwani and Mr.Jitesh Sahni,Advocates. versus % PRINCIPAL COMMISSIONER OF INCOME TAX - X & ANR...... Respondents..... Respondents CORAM: HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE NAVIN CHAWLA MANMOHAN, J: (Oral) 1.Present writ petition has been filed seeking directions to therespondents to pay interest to the petitioner as per Section 132B(4)(a) readwith Section 244A of the Income Tax Act, 1961 (hereinafter referred to asthe ‘Act’).respondents to pay interest to the petitioner as per Section 132B(4)(a) readwith Section 244A of the Income Tax Act, 1961 (hereinafter referred to asthe ‘Act’). 2.Learned Counsel for the petitioner states that non-payment of intereston the seized amount is against the provisions of Section 132B(4)(a) of theAct by virtue of which the respondents are under an obligation to payinterest on the amount seized. He states that the said interest is payable afterexpiry of 120 days from the date when last authorization for search wason the seized amount is against the provisions of Section 132B(4)(a) of theAct by virtue of which the respondents are under an obligation to payinterest on the amount seized. He states that the said interest is payable afterexpiry of 120 days from the date when last authorization for search was accorded. In support of his submission, learned counsel for the petitionerrelies on the decision of the Supreme Court in the matter of ChironjilalSharma HUF vs. Union of India & Ors., Civil Appeal No.10601/2013dated 26[th]November, 2013. 3.Aperusalofthepaperbookrevealsthatthepetitioner’srepresentations/applications dated 03[rd]October, 2017, 16[th]July, 2019, 03[rd]February, 2020, 12[th]October, 2020 and 20[th]July, 2021 for payment ofinterest have not been decided till date.representations/applications dated 03[rd]October, 2017, 16[th]July, 2019, 03[rd]February, 2020, 12[th]October, 2020 and 20[th]July, 2021 for payment ofinterest have not been decided till date. 4.Consequently, the present writ petition is disposed of with a directiontorespondentNo.2todecidethepetitioner’saforesaidrepresentations/applications within six weeks in accordance with law. It isclarified that this Court has not expressed any opinion on the merits of thecontroversy. The rights and contentions of all the parties are left open.torespondentNo.2todecidethepetitioner’saforesaidrepresentations/applications within six weeks in accordance with law. It isclarified that this Court has not expressed any opinion on the merits of thecontroversy. The rights and contentions of all the parties are left open. MANMOHAN, J DECEMBER 03, 2021KA NAVIN CHAWLA, J