Delhi High Court - Orders
M/S. Fis Payment Solutions & Services ... vs Deputy Commissioner Of Income Tax-9(1) ... on 3 March, 2020
Author: Vipin Sanghi
Bench: Vipin Sanghi, Sanjeev Narula
$~54 & 55.
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2162/2020 and CM APPL. 7616/2020
+ W.P.(C) 2243/2020
M/S. FIS PAYMENT SOLUTIONS & SERVICES
INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr. Deepak Chopra, Ms. Akansha
Aggarwal and Mr. Ankul Goyal,
Advocates.
versus
DEPUTY COMMISSIONER OF
INCOME TAX-9(1) & ANR. ..... Respondents
Through: Mr. Ruchir Bhatia and Ms. Madhura
M. N., Advocates.
CORAM:
HON'BLE MR. JUSTICE VIPIN SANGHI
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 03.03.2020
Issue notice. Mr. Bhatia accepts notice.
The petitioner seeks refund of the tax from the respondents. In
relation to the Assessment Year 2017-18, the petitioner's assessment has been completed under Section 143(3) of the Income Tax Act. So far as the Assessment Year 2018-19 is concerned, the petitioner's return, as filed, has been processed under Section 143(1) of the Income Tax Act. The amount due towards refund for both the assessment years is substantial. Prima-facie, it appears that there is no justification for the respondents not granting the refund when the same is due.
We, therefore, direct the respondents to refund the amounts for both the assessment years along with interest as applicable, to the petitioners within four weeks from today. In case the respondents have any valid justification for withholding the refund, or any part thereof, they shall file their counter-affidavit positively within the same period clearly stating as to why the refund/ partial refund is not due. No further time shall be granted for the said purpose.
List on 06.05.2020.
Order Dasti under the signatures of the Court Master.
VIPIN SANGHI, J SANJEEV NARULA, J MARCH 03, 2020 B.S. Rohella