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Awfis Space Solutions Private Limited vs Principal Commissioner Of ... on 14 March, 2022

Author: Manmohan

Bench: Manmohan, Sudhir Kumar Jain

                          $~222
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +     W.P.(C) 4282/2022

                                AWFIS SPACE SOLUTIONS PRIVATE LIMITED ..... Petitioner
                                              Through: Mr. Ved Jain, Advocate with Ms. Richa
                                                      Mishra, Advocate.

                                                     versus

                                PRINCIPAL COMMISSIONER OF
                                INCOME-TAX-1 & ORS.                        ..... Respondents
                                             Through: Mr. Zoheb Hossain, Advocate with
                                                      Mr. Vipul Agrawal and Mr. Parth
                                                      Semwal, Advocates.

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

                                              ORDER

% 14.03.2022 CM Appl. 12723/2022 (for exemption) Allowed, subject to all just exceptions. Accordingly, present application stands disposed of.

W.P.(C) 4282/2022 & CM Appl. 12722/2022 Present writ petition has been filed seeking refund of Rs.17,96,59,889/- which was recovered in excess of 20% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessments Years 2018-19, 2019-20 and 2020-21 along with statutory interest under Section 244A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').

After some arguments, learned counsel for the petitioner confines his prayer for refund of Rs.5,14,83,164/- and Rs.2,88,14,328/- adjusted by the Revenue post the earlier Division Bench's order dated 02nd February, 2021. In support of his claim, learned counsel for the petitioner relies upon a judgment of this Court in Skyline Engineering Contracts (India) Pvt. Ltd. v. Deputy Commissioner of Income Tax Circle 22(2), W.P.(C) 6172/2021.

Issue notice.

Mr. Zoheb Hossain, learned counsel accepts notice on behalf of the respondents. He prays for some time to obtain instructions.

List on 29th March, 2022.

MANMOHAN, J SUDHIR KUMAR JAIN, J MARCH 14, 2022 js Signature Not Verified Signed By:JASWANT SINGH RAWAT Signing Date:16.03.2022 10:09:16