CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Petitioner sought to pass appeal effect orders and determine the consequential refunds - Time limit prescribed under section 153(5) -

Petitioner sought direction to authority to pass appeal effect orders and determine the consequential refunds for assessment years 1997-98 to 2007-08 expeditiously. Petitioner submitted that in accordance with section 153(5) of the Income Tax Act, appeal effect orders have to be passed within three months from the end of the month in which the relevant order is received by PCIT. Hence, the time limit prescribed under section 153(5) of the Act had lapsed. Held: Revenue stated that refund for assessment year 2004-2005 was processed. He also stated that all the necessary documents have now been received from petitioner. Petitioner also assured this Court that in case further documents were required, the same shall be furnished forthwith. Authority assured this Court that refunds for the aforesaid remaining assessment years shall be processed shortly. Authority was directed to pass appeal effect orders and determine the consequential refunds for the aforesaid assessment years along with applicable statutory interest within three months.

Followed:Nokia Corporation (Formerly Nokia Networks OY) v. Asstt. DIT 2019 TaxPub(DT) 6447 (Del-Trib) Nokia Corporation (Formerly Nokia Networks OY) v. ACIT & (Vice-Versa) 2019 TaxPub(DT) 2386 (Del-Trib) M/s. Nokia Network OY v. Jt. CIT 2018 TaxPub(DT) 2996 (Del-Trib)

REFERRED :

FAVOUR : Directions issued

A.Y. :

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