TaxTMI 
TaxTMI 
2018 (10) TMI 506
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....17th July, 2018 Annexure-A to the affidavit in reply, running page 253 of the paper book. That letter reads as under:- Date: 17/07/2018 "To, M/s. Vodafone India Ltd (M/s. Vodafone Essar Ltd) Peninsula Corporate Park Ganpatrao Kadam Marg, Lower Parel Mumbai- 4000013 PAN:AAACJ 5332B Sir, Sub: Refund Processing of Vodafone U/s 143 (1) from A. Y. 2104-15 to A. Y. 2016-17. Ref.:Your letter dated 04.06.2018. Kindly refer the above, Vide letter dated 04.06.2018, you have filed an application for processing the return of the asesee company from AY 2014-15 to AY 2017-18 and to issue the refunds. The refunds claimed as per returns of the company are as under: Sr.No. A.Y. Refund claimed as per ret....
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....sing of the returns from AY 2014-15 to AY 2016-17 as the scrutiny assessments are pending before the AO and also the fact that the AO has exercised his discretion under Section 143 (ID) not to process the returns considering the fact that substantial demand has been raised on completion of scrutiny assessments for earlier years as mentioned in the earlier paragraph 3.2. However, the rerun of AY 2017-18 is pending with the CPC and the time barring date for processing of the return is 31.03.2019. The Petitioner is not entitled to any relief as prayed for in this Writ Petition. 13. With respect to the Petitioner's submissions in paragraph-13, I state and submit that the demand/refund for AY 2014-15 has not crystallized and the same will....
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....he petitioner's submissions in Paragraph-39, I state and submit that Under section 143 (1D) of Income Tax Act, 1961, the processing of return shall not be necessary, where a notice U/s 143 (2) of Income Tax Act, 1961 has been issued. Notice u/s 143 (2) has been issued for AY 2014-15, 2015-16 and 2016-17. Hence, in view of the provisions of Section 143 (1D) of the I. T. Act, 1961, the processing of the returns for AY 2014-15, 2015-16 and 2016-17 is not necessary. Further, it is pertinent to mention here that the returns for AY 2014-15 and AY 2015-16 cannot be processed u/s 143 (1) of the Act, as the time for processing the said returns provided under Section 143 (1) of the Act has expired. However, on the request of the assessee, the ....
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....communication, copy of which is at Annexure-A makes interesting reading with regard to assessment year 2016- 2017. It is solemnly stated that the return for this assessment year has been processed but it is pushed to what is stated as and styled as the Centralized Processing Center. That is stated to be forwarded for computation. 8. We fail to understand as to why somebody who is in-charge of making and framing assessment, namely, the Assessing Officer can process the return and ordinarily empowered to finalize it as well but must forward it or push it to this center for computation. If computation such a difficult, if not an important task, why it cannot be performed by this Assessing Officer, is not clarified to us at all. It is eviden....
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....e would prejudice both sides. We do not think and as rightly urged by Mr. Pardiwala that the whole exercise would necessarily result in either a refund or a demand. We expect the authorities to take a decision and not delay the matters. Even if there is any exercise and warranting an adjustment, there is no reason to delay that, by sitting on the files and forcing the Assessee like the Petitioner to approach this Court in its writ jurisdiction. It is as if the authorities wait for a writ Court to issue direction so that they can take and pull files out of the turn and grant necessary reliefs. 10. As far as this aspect is concerned, we express no opinion. We clarify that on merits this Court has neither expressed any view in favour of a r....