2021 (8) TMI 1278

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....Mr. Anil Dabas, Advocate for R1/UOI. Mr. Raghvendra Singh, Advocate for R-2 & 3. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent no.2 to issue refund determined vide assessment order dated 29th November, 2019 under Section 143(3) of the Act, amounting to Rs. 2,62,38,433 (inclusi....

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....essment is made i.e. during the pendency of the scrutiny assessment and not once an order under Section 143 (3) has been passed and the scrutiny assessment has concluded - like in the present case. In support of his submission, he relies upon the orders of this Court in M/S. Fis Payment Solutions & Services India Pvt. Ltd. vs. DCIT, W.P.(C) 2162/2020 and Hyosung Corporation v. UOI & Ors., W.P.(C) ....

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....ent nos.2 & 3. 7. On instructions, learned counsel for respondent nos.2 & 3 states that the petitioner's rectification application dated 19th December, 2019 shall be disposed of within a period of six weeks and the refund shall be processed within three weeks thereafter. 8. Consequently, this Court directs the respondent no.2 to dispose of the petitioner's aforesaid rectification application, in....