2026 (7) TMI 1169

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ears 2014-15 and AY 2015-16) were not being paid to the Petitioner. In so far as Assessment Year 2009-10 is concerned, the grievance of the Petitioner was that effect has not been given to the Order dated 16th September 2014 passed by the Commissioner of Income-tax (Appeal) and consequential refunds and interest have not been granted. 2. This Petition came up for hearing, inter alia, on 22nd August 2022 when the Respondents were directed to take instructions with regard to the timelines during which the amount admittedly due and payable to the Petitioner would be paid. Thereafter, by an Order dated 29th November 2022, the Respondents were further directed to ensure that the entire amount of refund, which was due and payable, was credited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rotest by the Petitioner. This issue arises only in Assessment Year 2015-16. d. Grant of interest under Section 244A of the Act in accordance with law. 4. The CIT(A) has passed Orders on 29th July 2025 and 19th August 2025 (for Assessment Years 2014-15 and 2016-17) and 22nd August 2025 (for Assessment Year 2015-16) in the Appeals filed by the Petitioner wherein he has specifically held that the ground of Appeal raised by the Petitioner is allowed. The Petitioner states that it has not been served with any Appeal challenging the CIT(A)'s above-mentioned Orders and the period of the limitation for filing any Appeal against the same has expired. The Petitioner has filed Applications dated 26th June 2026 before Respondent No. 1, for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso pending for a long time. 8. Mr. Mistri, the learned Senior Counsel appearing for the Petitioner, has tendered copies of the Applications, all dated 26th June 2026, filed by the Petitioner with Respondent No. 1 for Assessment Years 2014-15, 2015-16 and 2016-17 as well as the Appeal filed before the CIT(A) on 18th March 2023 and the Application dated 10th March 2023 before Respondent No. 1. 9. Accordingly, we direct Respondent No. 1 to pass Orders giving effect to the CIT(A)'s Orders for Assessment Years 2014-15 to 2016-17 within a period of three weeks from the date of this Order being uploaded on the High Court website. Respondent No. 1 will take the Applications dated 26th June 2026 into account when passing Orders giving effect ....