2021 (2) TMI 480

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....h, Adv. For the Respondent : Raghvendra Singh, Adv. JUDGMENT MANMOHAN, J. - The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking directions to the respondents to grant a refund of Rs. 5.19 Crores (Rupees Five Crores Nineteen Lacs only) (approx.) for the Assessment Year 2011-12 along with interest under section 244A of the Income-t....

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....and Three Hundred Twenty only) while passing the 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 payment of partial outstanding tax demand. Accordingly, the petitioner deposited Rs. 3,00,97,380/- (Rupees Three Crores Ninety Seven Lacs Three Hundre....

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....t is of the view that it is strange that the Appeal Effect Order was not passed for around eight months. 10. The fact that an assessee after succeeding in a protracted litigation has to file another legal proceeding i.e. a writ petition to implement and execute the said order, does not reflect well on the functioning of the Tax Department. 11. Consequently, this Court is of the view that the....