CONSTITUTION OF INDIA, 1950

Article 226

Writ - Maintainability - Appeal effect order not passed for around eight months -

Assessee filed writ petition contending that upon filing an application under section 154, TPO reduced the additional income to Nil vide its order and order was not given effect to and the refund was not issued. Held: Having perused the paper book, this Court was of the view that it was strange that the Appeal Effect Order was not passed for around eight months. The fact that an assessee after succeeding in a protracted litigation had 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. This Court was of the view that the respondents should have given effect to the Appeal Effect Order as well as issued the refund immediately and there should have been no occasion for the assessee to file the present writ petition. As the request for adjournment, once again, was declined and the revenue was directed to pass the Appeal Effect Order in pursuance to TPO's Order and to grant refund along with interest under section 244A as well as to pass rectification orders on the assessee's application within four weeks in accordance with law.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. : 2011-12

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