Agilent Technologies India (P.) Ltd. v. ACIT (2021) 277 Taxman 153 (Delhi)(HC)

S. 240 : Refund-Appeal effect was not given for eight months-Court directed to pass appeal effect order and to grant refund along with interest. [S. 154, 244A, Art. 226]

Assessee made an application for refund, however appeal effect was not given for eight months. The assessee filed writ petition praying for rectification order. Allowing the petition the Court held that  since revenue had delayed by eight months to pass appeal effect,   directed the Assessing Officer to grant refund along with interest to assessee on immediate basis.  (AY. 2011-12)