CONSTITUTION OF INDIA, 1950

Article 226

Writ - Effect of an Order in appeal - Rectification of mistake under section 154 -

Present petition was filed seeking directions to AO to pass Appeal Effect Order in pursuance of TPO's Order and to grant a refund of Rs. 2 Crores for the assessment year 2006-07 along with interest under section 244A as well as to pass rectification orders on applications of petitioner within fifteen days. On the last date of hearing, authorities pleaded time to obtain instructions on ground that there was a new incumbent in office as well as there has been re-arrangement of jurisdiction. Held: It was strange that Appeal Effect Order was not passed for more than a year. The fact that an assessee after succeeding in a protracted litigation has to file another legal proceeding, i.e., a writ petition to implement and execute the said order, does not reflect well on the functioning of the Tax Department. Authority should have given effect to Appeal Effect Order as well as issued the refund order immediately and there should have been no occasion for petitioner to file present petition. Request for adjournment, once again, was declined and authorities were directed to pass the Appeal Effect Order in pursuance of TPO's order and to grant refund along with interest under section 244A as well as to pass rectification orders within four weeks.

REFERRED :

FAVOUR : Directions issued.

A.Y. : 2006-07

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