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Delhi High Court

Qualcomm Incorporated vs Deputy Commissioner Of Income Tax ... on 28 January, 2022

Author: Manmohan

Bench: Manmohan, Navin Chawla

                              $~S-62, 64, 75 & 76
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +       W.P.(C) 1666/2022 & CM APPL.4800/2022

                                      QUALCOMM INCORPORATED                   ..... Petitioner
                                                 Through: Ms.Ananya Kapoor, Advocate.

                                                              versus

                                      DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE
                                      INTERNATIONAL TAX 3 (1)(1), DELHI AND ORS.... Respondents
                                                  Through: Mr.Puneet Rai, Advocate.

                                                              WITH

                              +       W.P.(C) 1670/2022 & CM APPL.4804/2022

                                      QUALCOMM INCORPORATED                   ..... Petitioner
                                                 Through: Ms.Ananya Kapoor, Advocate

                                                              versus

                                      DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                      INTERNATIONAL TAX 3-1-1 & ORS.          ..... Respondents
                                                  Through: Mr.Puneet Rai, Advocate.

                                                              WITH

                              +       W.P.(C) 1686/2022 & CM APPL.4840/2022

                                      QUALCOMM INCORPORATED                   ..... Petitioner
                                                 Through: Ms.Ananya Kapoor, Advocate

                                                              versus




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:30.01.2022
                              W.P.(C) 1666/2022, 1670/2022, 1686/2022, 1687/2022    Page 1 of 4
22:45:30
                                       DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                      INTERNATIONAL TAX 3(1)(1), DELHI AND ORS.... Respondents
                                                  Through: Mr.Puneet Rai, Advocate.

                                                              WITH

                              +       W.P.(C) 1687/2022 & CM APPL.4841/2022

                                      QUALCOMM INCORPORATED                   ..... Petitioner
                                                 Through: Ms.Ananya Kapoor, Advocate

                                                              versus

                                      DEPUTY COMMISSIONER OF INCOME TAX CIRCLE
                                      INTERNATIONAL TAX 3(1) (1), DELHI AND ORS.... Respondents
                                                  Through: Mr.Puneet Rai, Advocate.


                              %                                               Date of Decision: 28th January, 2022

                                      CORAM:
                                      HON'BLE MR. JUSTICE MANMOHAN
                                      HON'BLE MR. JUSTICE NAVIN CHAWLA

                                                                  JUDGMENT

MANMOHAN, J (ORAL)

1. The petitions have been heard by way of video conferencing.

2. By way of the present petitions, Petitioner seeks directions to the Respondents to process the returns of income, issu e correct computations and process as well as issue refunds along with up to date interest for assessment years 2009-10, 2010-11, 2011-12 and 2012-13.

3. Learned Counsel for the Petitioner states that even after completion of the entire proceedings and despite specific, binding and favorable orders of the Income Tax Appellate Tribunal ('ITAT') for the years under consideration and appeal effect orders dated 8th August, 2018, the Petitioner is being denied legitimate TDS credit and refunds without any legal basis. In support of her contention, learned counsel for the petitioner relies upon Article 265 of the Constitution, decision of the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, [1997] 5 SCC 536 and decision of t h is Court in Ericsson India Pvt. Ltd. vs. ACIT, W.P.(C) 10373/2019.

4. Issue notice. Mr.Puneet Rai, Advocate accepts notice on behalf of respondents. He states that the Assessing Officer h as passed rect ification orders with regard to the assessment years 2009-10 and 2010-11 yesterday. He further states that refund for the assessment year 2012-13 was adju sted against the demand for the assessment year 2008-09. He candidly states that matter for assessment year 2008-09 has been decided by t h e ITAT an d t he Assessing Officer shall pass the appeal effect order within the time gran ted by the statute. He lastly states that the rectification order for the assessment year 2011-12 shall be passed shortly.

5. Keeping in view the aforesaid, this Court disposes of the present writ petitions and pending applications with the following directions:

i) The Assessing Officer is directed to issue refunds along with u p t o date interest for the assessment years 2009-10 and 2010-11 within six weeks.

ii) The Assessing Officer is directed to pass a rectification order an d issue refund, if any, with up to date interest for t h e assessment year 2011-12 within ten weeks.

iii) The Assessing Officer is directed to pass an appeal effect order as well as pay refund, if any, with up to date interest for the assessment year 2012-13 within twelve weeks.

MANMOHAN, J NAVIN CHAWLA, J JANUARY 28, 2022 TS Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:30.01.2022 W.P.(C) 1666/2022, 1670/2022, 1686/2022, 1687/2022 Page 4 of 4 22:45:30