2021 (1) TMI 487

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....rection to the respondents, more particularly to respondent No.2, to process the return of income of the petitioner for the assessment year 2019-20 under section 143(1) of the Income Tax Act, 1961 (briefly "the Act" hereinafter) and, thereafter, grant the refund due to the petitioner alongwith interest under section 244A of the Act.   3. Briefly stated, case of the petitioner is that it is a public limited company and is an assessee under the Act assessed to tax within the jurisdiction of respondent No.2. It is engaged in the business of offering international and national voice and data transmission services, selling and leasing of bandwidth on undersea cable systems, internet connectivity services etc. 4. For the assessment yea....

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....e petitioner did not receive any intimation under section 143(1) of the Act from the respondents and consequently did not receive any refund, it has been compelled to file the present writ petition seeking the reliefs as indicated above. 8. On 1st December, 2020 this court had issued notice whereafter time was granted to Mr.Kumar, learned standing counsel to take up the matter with the authorities so that the controversy could be sorted out. 9. In the hearing today, Mr.Kumar has tendered reply affidavit filed on behalf of respondent Nos.1 to 4 which we have accepted. The same may be kept as part of the record. Mr. Kumar has drawn our attention to paragraph Nos. 9,10,11 and 12 of the affidavit which we extract hereunder being relevant:....

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....l of Range head on 06 January 2021, screenshot of which is attached. Hereto annexed and marked as Exhibit R-2 is the copy of return submitted for processing and release of fund. 12. It is submitted that now as per the due procedure, the case has gone back to the CPC which will intimate the assessee company regarding processing of refund and then assess release of refund based on the provisions of the Act."   10. From the above, it is seen that the grievance of the petitioner is now within a narrow compass. Matter is with respondent No.5 which will intimate the petitioner regarding processing and release of refund since processing of the income tax return for the assessment year 2019-20 has been completed. It is also seen th....