2020 (11) TMI 230

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..... Saurabh D. Karan Singh, Advocates. Respondents Through: Mr. Raghvendra Singh, Advocate. J U D G M E N T MANMOHAN, J (Oral): 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking directions to the Assessing Officer to pass Appeal Effect Order in pursuance to Transfer Pricing Officer's order dated 11th September, 2019 and to grant a refun....

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....e final assessment order under Section 143(3) of the Act. 5. Upon the matter being carried forward in appeal, the Income Tax Appellate Tribunal (for short 'ITAT') stayed the demand subject to deposit of Rupees two Crores by the petitioner. 6. In pursuance to the remand order passed by the ITAT, the Transfer Pricing Officer reduced the addition to Rupees Thirty Six Lakhs Three Thousand Four Hundr....

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.... the Appeal Effect Order as well as issued the refund immediately and there should have been no occasion for the petitioner to file the present writ petition. 12. Keeping in view of the aforesaid facts, the request for adjournment, once again, is declined and the respondents are directed to pass the Appeal Effect Order in pursuance to Transfer Pricing Officer's order dated 11th September, 2019 an....