| Court: | Delhi High court |
| Head Notes: | Agilent Technologies Private Limited Vs ACIR Circle1(2), New Delhi The petition in the above case challenged the inaction on part of the AO to the appeal effect orders for AY 2006-07 and issue consequent refund order of more than Rs 2 crores with interest u/s 244A of the Income-tax Act,1961. The Court noted that it is strange that the Appeal Effect Order was not passed for more than a year and the fact that an assessee after succeeding in a protracted litigation has to file another legal proceeding i.e. a writ petition to implement and execute the said order, does not reflect well on the functioning of the Tax Department. Thereafter the court asked the department to pass the appeal effect order within four weeks and grant the refund. Similar orders are pending throughout the country and similar approach should be made wherever the effect is high. |
| Law: | Income-Tax Act |
| Section(s): | Section 154, 244A of the Income-tax Act,1961 |
| Counsel(s): | Advocate Rohit Tiwari and Advocate Raghavendra Singh |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ramesh Patodia |
| Date of upload: | November 9, 2020 |
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