{"id":12664,"date":"2020-10-07T07:29:45","date_gmt":"2020-10-07T07:29:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ericsson-india-private-ltd-v-add-cit-2020-425-itr-186-delhihc\/"},"modified":"2021-10-31T12:14:07","modified_gmt":"2021-10-31T06:44:07","slug":"ericsson-india-private-ltd-v-add-cit-2020-425-itr-186-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ericsson-india-private-ltd-v-add-cit-2020-425-itr-186-delhihc\/","title":{"rendered":"Ericsson India Private Ltd v. Add. CIT (2020) 425 ITR 186\/ 194 DTR 121\/ 316 CTR 861\/ 275 Taxman 227  (Delhi)(HC) Editorial : SLP of revenue is dismissed   Add.CIT v.  Ericsson India Private Ltd ( 2021 ) 281 Taxman 298 ( SC)"},"content":{"rendered":"<p>In cases where the assessee claims refund and the one year period is over, the Revenue cannot be inactive and the Assessing Officer must apply his mind to consider whether the facts and circumstances of the case warrant the refund. It is an unjust and arbitrary approach to withhold refunds in anticipation of additions or disallowances that may be made after completion of assessment proceedings. The Court held that \u00a0\u00a0the Revenue was unable to demonstrate any cogent reasoning for withholding the refunds, except for arguing that since the regular assessment was pending, the Department was not obliged to issue the refund. The Assessing Officer was to process the returns and pass consequential order. ( AY.2016-17, 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013 Refund \u2013 Issue of notice  does not prevent Assessing Officer  from processing return \u2014 Assessing Officer must apply his  mind and decide whether refund can be  given. [ S.241A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-12664","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3ig","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12664"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12664\/revisions"}],"predecessor-version":[{"id":22428,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12664\/revisions\/22428"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}