2026 (8) TMI 887

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....nufacturing India Pvt. Ltd. (PAN: AAAC16345P) amalgamated with Cargotech India Pvt. Ltd. (PAN: AABCH8289A) vide an Order of The High Court of Karnataka dated 18th September, 2008. The said Order was effective from 1st January, 2008. The merged/ amalgamated entity was called Cargotech India Pvt. Ltd. (PAN: AABCH8289A). The name of Cargotech India Pvt. Ltd. (PAN: AABCH8289A) was, later, changed to Kalmar India Pvt. Ltd. vide Certificate of Incorporation Pursuant to Change of Name dated 2nd December, 2024 issued by the Ministry of Corporate Affairs. Hence, the present Petition has been filed in the name of the present Petitioner. 3. The Petitioner is the holder of PAN No. AABCH8289A. The Assessment Year, in question, is Assessment Year 2008....

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....is Court: "1. Leave to amend and add PCIT - 6, Mumbai as party Respondent. Amendment to be carried out forthwith. Reverification is dispensed with. Mr. Sharma waives service. 2. The Petitioner is seeking implementation of the refund Order dated 04.03.2021. 3. Mr. Raichandani has pointed out that for the last three years, the Petitioner has been pursuing the matter with the Respondents. However, neither is any refund actually granted nor have the Respondents shown the courtesy of even a response. 4. If the above statement is correct and it is, prima facie, we have no reasons to disbelieve the above statement, then, this is a serious matter. 5. Mr. Sharma submits that directions may be issued for d....

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..... On account of such delays, the State Exchequer is foisted with the liability of paying interest. If, on account of negligence on the part of the officials or for any extraneous reasons, refunds are not granted within a reasonable period, the State Exchequer should not be alone burdened with the liability for payment of interest. The officials responsible for such delay should be made responsible for payment of such interest. Simply because the officials feel that they are never going to be held responsible, there is a tendency to delay disposals. 10. We request Mr. Sharma to immediately inform the PCIT - 6, Mumbai about this order so that the Affidavit now directed by us can be positively filed by 25.04.2025." 6. Pursuant to t....