2021 (12) TMI 828

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Ajay Vohra, Senior Advocate with Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advocates. Respondents Through: Mr. Sunil Agrawal, Advocate. J U D G M E N T MANMOHAN, J (Oral): CM Appl. 45086/2021 (for exemption) Allowed, subject to all just exceptions. Accordingly, present application stands disposed of. W.P.(C) 14295/2021 1. Present writ petition has been filed seeking dir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r preferred an appeal before the First Appellate Authority, viz., the Commissioner of Income Tax Appeals against the order dated 23rd March, 1999. The Appellate Authority vide order dated 23rd March, 2000 upheld the findings of the assessing officer regarding permanent establishment and attribution of income to a PE. 5. Learned senior counsel for the petitioner states that the petitioner, being....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tire taxes deposited/ paid, along with applicable interest. 7. He further states that the petitioner as well as the Revenue are currently in appeal against the said order(s) of this Court before the Supreme Court. He, however, states that the Supreme Court has not granted any stay on the operation of the order(s) of this Court. He submits that refund due to the petitioner cannot be withheld mer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, the said application has not been decided till date despite various reminders. Consequently, this Court is of the view that the petitioner has the cause of action to maintain the present writ petition. 11. This Court is also of the view that Section 240 of the Act embodies the salutary principle of right of the assessee to receive refund of tax which becomes due to the assessee as a result o....