TaxTMI 
TaxTMI 
2026 (9) TMI 1260
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.... due to the petitioner as a successor to Idea Cellular Limited ('ICL'), Vodafone East Limited ('VEL') and Vodafone South Limited ('VSL') for Assessment Year 2010-11 along with applicable upto date interest under Sections 244A(1) and 244A(1A) of the Act". 2. Mr. Jolly, learned Senior Advocate appearing for the petitioner submits that the petitioner is entitled to refund of the aforesaid sum on the strength of two "give effect" orders dated January 15, 2018 under Section 254/201(1)/201)(1A) of the 1961 Act and a "give effect" order dated August 2, 2024 under Section 260(1A)/253/251/201(1)/201(1A) of the 1961 Act. It is submitted that the order dated August 02, 2024 was rectified by the order dated November 24, 2024 at page 167 of the writ ....
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....ent Income Tax Authorities invites the attention of the Court to annexure-"A" to GA/1/2026 (at page 15 thereof) and submits that out of the three constituents which aggregate to the amount claimed by the petitioner on account of refund in the present writ petition, the claim as regards the third constituent (being a sum of Rs. 3,49,99,380/- (Rupees Three Crore Forty Nine Lakh Ninety Nine thousand Three Hundred Eighty only) has been substantially answered and the claim will be fully resolved in due course. It is submitted that out of the said sum, admittedly a sum of Rs. 2,09,58,584/- (Rupees Two Crore Nine Lakh Fifty Eight Thousand Five Hundred Eighty Four only) has been paid to the petitioner. The balance sum on account of interest, it is ....
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....ay be available to them under section 200A of the 1961 Act. 11. It is further submitted that in such view of the matter, the petitioner was not obliged to fill up Form 26B as asserted on behalf of the Income Tax Authorities. He then takes this Court through several representations made on behalf of the petitioner to the Income Tax Authorities i.e. letter dated January 16, 2025 (annexure P3 at page 83 of the writ petition), letter dated March 4, 2025 (annexure P4 at page 213 of the writ petition) and letter dated June 13, 2025 (annexure P26 at page 286 of the writ petition) to demonstrate that in all such representations the financial year, assessment year, TAN and PAN of all the predecessor entities of the petitioner were clearly indicat....
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....d on the basis of 'give effect' orders which form part of the records of the respondent Income Tax Authorities, the petitioner's entitlement cannot be wished away on such a technical ground as the one urged before this Court. 17. In the petitioner's own case, the Hon'ble High Court at Delhi dealt with a similar issue and held as follows: "16. The case in hands portrays a grim picture of the state of affairs prevailing in the Department so far as issues relating to refund is concerned. The amount relating to the petitioner for AYs 2003-04, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 is still lying with the Department after 10 years of legal battle which it had won before the Tribunal in June 2024. The petitioner's....
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.... 19. We hold it very categorically that once an assessment under Section 201 of the Act of 1961 has been made, neither Rule 31A of the Rules of 1962 applies nor can the AO or the CPC compel any assessee to furnish Form 26B and therefore, the amount found refundable after giving effect to the Appellate Authority's order has to be paid along with applicable interest, subject of course to withholding or adjustment by way of legally passed order under Section 245 of the Act of 1961. 20. Unless any order under Section 245 of the Act of 1961 is passed, the AO or the CPC cannot withhold any amount of an assessee once the Appellate Authority or the AO finds an amount to be refundable after passing of an order under Section 201 o....