The aassessee moved an application on 8 -7 -2021 to rectify the errors in granting credit and calculating interest u/s 234B and 244A of the Act . In spite of reminders the application was not passed . In terms of section 154(8) the time limit has expired on 31 -1 2022. The aasseee filed writ petition seeking direction to the Department to decide the rectification dated 8-7 -2021 .Allowing the petition the Court held that the CBDT Instructions No. 2/ 2013 ( F.No 225 /76/2013 /ITA .II ) dated 5-7 2013 and letter [F.No 225 / 148 / 2015 -ITA -II ] , dated 5 -7 -2015 stipulated the AO to strictly follow the time limit of 6 months as per section 154(8) of the Act for disposing of rectification applications . Similar directions were also given in Nortel Networks India International Inc . v.ACIT ( WPC 12236 /2021 and Cheil India Pvt Ltd v.Dy .CIT ( WPC 11683 /2021 ) . Accordingly the court directed the Department to decide the rectification application u/s 154 within 6 weeks , by way of reasoned order and issue refund if any along with interest within said time .( WP (C) 3145 of 2022 dt . 21 -2 -2022)( AY. 2014 -15 )
Nokia India Pvt Ltd v. ACIT(2022) The Chamber’s Journal -March – P. 325 ( Delhi)(HC)
S. 154 : Rectification of mistake – Refund along with interest -CBDT instruction – Direction issued to dispose the application within six weeks by way of reasoned order and issue refund if any along with interest within said time . [ S. 119, 244A, 245 , Art , 226 ]
Mockery is for following statutory provisions the taxpayer has to beg before the authorities. Shameful act and utter inefficiency in a law abiding state where no one questions authorities below why they failed to act? Then for what purpose the senior officers exist? Is it not their duty to check what is the pendency of work with their subordinates?
Really disgusting state of affairs with which Department functions.