2025 (5) TMI 1671

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....the present petition, inter alia, praying as under: - "issue a writ in the nature of mandamus or any other appropriate writ, order or direction declaring that the assessment proceedings for AY 2005-06 (sic) [AY 2006-07] are barred by limitation therefore, direct the Respondents to grant refund of taxes paid/ deposited/adjusted in the case of Petitioner for AY 2005-06 (sic) [AY 2006-07], along with applicable interest under Section 244A (1) and 244A (1A) of the Act, as per law;" 2. The petitioner is a company incorporated in India and is a 100 percent subsidiary of Schneider France. During the previous year relevant to Assessment Year [AY] 2006-07, the petitioner was engaged in the business of manufacturing low voltage and medium....

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....he said assessment order before the learned Income Tax Appellate Tribunal [ITAT] in ITA No. 5867/Del/2010. The learned ITAT allowed the said appeal for statistical purposes by the order dated 23.11.2012 and set aside the assessment order as well as directions issued by the learned Dispute Resolution Panel [DRP]. The learned ITAT restored the matter before the learned DRP with the direction to issue de novo direction in accordance with law and after affording due opportunity to the petitioner. The learned ITAT also directed the AO to allow the relief as claimed with reference to the depreciation. 7. It is the petitioner's contention that pursuant to the order dated 23.11.2012 passed by the learned ITAT, the AO was obligated to pass the co....