Delhi High Court - Orders
Qualcomm India Private Limited vs Principal Commissioner Of Income Tax 7 & ... on 26 August, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
#25
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5583/2021
QUALCOMM INDIA PRIVATE LIMITED ..... Petitioner
Through Mr. Salil Kapoor & Ms. Ananya
Kapoor, Advocates
versus
PRINCIPAL COMMISSIONER OF INCOME
TAX 7 & ANR. ..... Respondents
Through Mr. Puneet Rai, Sr. Standing Counsel
with Ms. Adeeba Mujahid, Jr.
Standing Counsel and Ms. Niharika
Rathore, Advocates
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 26.08.2021 The petition has been heard by way of video conferencing. It is an admitted position that the refund of Rs.3,60,63,416/- for AY 2010-11 claimed by the petitioner in VSV Application has been set off against the outstanding tax demand of the assessee for AY 2006-07; however adjustment of refund was made against a different tax payee, i.e. QUALCOMM Incorporated (PAN: AAACQ1484H) for AY 2006-07 which happened due to technical flaw in the ITBA portal as per letter submitted by the Petitioner before the Assessing Officer on 9th March, 2021.
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.08.2021 21:23:53Mr. Puneet Rai, learned counsel for the respondents states that the Assessing Officer admits that a credit of Rs.3,60,63,416/- has to be given to the assessee in the AY 2006-07.
Learned counsel for the petitioner states that the aforesaid refund has been due and payable for more than 10 years.
Since we have asked the DGIT (Systems) to join the court proceeding tomorrow in another matter by way of audio-video link, list the present case on 27th August, 2021.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J NAVIN CHAWLA, J AUGUST 26, 2021 rn Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.08.2021 21:23:53