{"id":32178,"date":"2023-01-27T14:48:42","date_gmt":"2023-01-27T09:18:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-j-engineering-consultants-p-ltd-v-ito-2022-449-itr-322-delhihc\/"},"modified":"2023-02-05T16:38:08","modified_gmt":"2023-02-05T11:08:08","slug":"m-j-engineering-consultants-p-ltd-v-ito-2022-449-itr-322-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-j-engineering-consultants-p-ltd-v-ito-2022-449-itr-322-delhihc\/","title":{"rendered":"M. J. Engineering Consultants P. Ltd. v. ITO (2022) 449 ITR 322 \/ 217 DTR 273\/ 328 CTR 462  (Delhi)(HC)"},"content":{"rendered":"<p>The assesseee filed writ petition \u00a0seeking directions to the Department to issue the refund under section\u00a0237\u00a0as claimed in the return of income filed under section\u00a0139\u00a0with the applicable interest under section\u00a0244A\u00a0for the assessment year 2015-16. Allowing the petition the Court held that\u00a0 since the Assessing Officer had failed to process the return of the assessee filed under section\u00a0139\u00a0in accordance with law within the prescribed time, the return as filed would have to be treated as \u201cdeemed intimation\u201d and an order under section\u00a0143(1). If the Department did not refund the amount due and payable to the assessee immediately, interest on the refund amount would accrue. Consequently, the Department was directed to refund the excess tax paid by the assessee with interest under section\u00a0244A\u00a0expeditiously. Court observed that the principle of unjust enrichment proceeds on the basis that it would be unjust to allow a person to retain a benefit at the expense of another person. Relied on \u00a0Mafatlal Industries Ltd. v. UOI (1998) 111 STC 467 (SC) and also Court on its own motion v. CIT (2013) 352 ITR 273 (Delhi)(HC)<em> (<\/em>AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237 : Refunds-Intimation-Right of  assessee-Failure by  Department to process  return within prescribed time-Direction issued to Department to grant refund with interest. [S. 139, 140. 140A, 143(1),  244A, Art. 226]   <\/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-32178","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8n0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32178","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=32178"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32178\/revisions"}],"predecessor-version":[{"id":32480,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32178\/revisions\/32480"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}