The Tax Publishers2020 TaxPub(DT) 3264 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 226

Where Revenue, on instructions stated that without prejudice to their rights and contentions and without admitting to any illegality, they are willing to re-consider as to whether section 241A was attracted to present case and pass a fresh order in accordance with the judgments passed in Maple Logistics Private Limited (2019 SCC OnLine Del 10961) and Ericsson India Private Limited (W.P.(C) 10373/2019, dated 18-2-2020 : 2020 TaxPub(DT) 1599 (Del-HC)), Revenue was directed to re-consider the aspect as to whether the amount found due to be refunded, or any part thereof, was liable to be withheld under section 241A in line with the decisions of this Court.

Writ - Withholding of refund under section 241A - Petitioner seeking refund as determined under intimation issued by CPC under section 143(1) -

Petitioner sought refund of an amount as determined under intimation issued by Centralised Processing Center (C.P.C.) under section 143(1) for assessment year 2018-19 and for setting aside the reason of AO and its approval by PCIT for withholding refund under section 241A passed under section 264 by PCIT. Held: Revenue, on instructions stated that without prejudice to their rights and contentions and without admitting to any illegality they are willing to re-consider as to whether section 241A was attracted to the present case and pass a fresh order in accordance with the judgments passed in Maple Logistics Private Limited (2019 SCC OnLine Del 10961) and Ericsson India Private Limited (W.P.(C) 10373/2019, dated 18-2-2020 : 2020 TaxPub(DT) 1599 (Del-HC)). Accordingly, order was set aside as well as the reasons given by AO and the approval given by PCIT under section 241A. Revenue authority was directed to re-consider the aspect as to whether the amount found due to be refunded, or any part thereof, is liable to be withheld under section 241A in line with the decisions of this Court.

Followed:Ericsson India Private Limited v. Addl. CIT [W.P.(C) 10373/2019, dated 18-2-2020] : 2020 TaxPub(DT) 1599 (Del-HC) and Maple Logistics Private Limited & Anr. v. Pr. Chief CIT & Ors. 2019 SCC OnLine Del 10961

REFERRED :

FAVOUR : Directions issued

A.Y. : 2018-19



IN THE DELHI HIGH COURT

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