Full Text
HIGH COURT OF DELHI
Date of Decision: 17.05.2023
NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr Deepak Chopra, Adv.
Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel.
HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]
RAJIV SHAKDHER, J. (Oral)
JUDGMENT
1. Issue notice. 1.[1] Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
2. In view of the directions that we intend to pass, Mr Maratha says that no counter-affidavit is required to be filed, and that he will rely on the record presently available with the court.
3. This writ petition concerns Assessment Year (AY) 2009-10.
4. The principal grievance of the petitioner/assessee is that the rectification application dated 09.12.2021, filed by the petitioner/assessee, has not been disposed of, despite the fact that several reminders have been sent. W.P.(C) 6568/2023
5. We are informed that the said rectification application is pending deliberation before respondent no.1.
6. The petitioner has also sought consequential relief in the writ petition, which is for issuance of directions to remit the amount payable, (i.e., the refund), along with interest under Section 244A of the Act.
7. Having regard to the above, respondent no.1 is directed to dispose of the aforesaid rectification application within six (6) weeks of receipt of a copy of the order.
8. While disposing of the rectification application, respondent no.1 will also examine the viability of the reliefs sought for therein.
9. The writ petition is disposed of, in the aforesaid terms.
RAJIV SHAKDHER, J GIRISH KATHPALIA, J MAY 17, 2023