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HIGH COURT OF DELHI
W.P.(C) 1666/2022& CM APPL.4800/2022
QUALCOMM INCORPORATED ..... Petitioner
Through: Ms.Ananya Kapoor,Advocate.
Through: Mr.Puneet Rai, Advocate.
Through: Ms.Ananya Kapoor,Advocate
Date of Decision: 28th January,2022
HON'BLE MR. JUSTICE NAVIN CHAWLA
JUDGMENT
1. The petitions havebeen heard by way of video conferencing.
2. By way of the present petitions, Petitioner seeks directions to the Respondentsto process the returns of income,issue correct computations and process as well as issue refunds along with up to date interest for assessment years 2009-10,2010-11,2011-12 and 2012-13.
3. Learned Counsel for the Petitioner states that even after completion of the entire proceedings and despite specific,binding and favorable orders of the Income Tax Appellate Tribunal (‘ITAT’) for the years under consideration and appeal effect orders dated 8th August, 2018,the Petitioner is being denied legitimateTDS credit and refundswithout any legal basis. In support of her contention, learned counsel for the petitioner relies upon Article 265 of the Constitution,decision of the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, [1997] 5 SCC 536 and decision of this Court in Ericsson India Pvt. Ltd. vs. ACIT, W.P.(C) 10373/2019.
4. Issue notice. Mr.Puneet Rai, Advocate accepts notice on behalf of respondents.He states that theAssessing Officer has passed rectification orders with regard to the assessment years 2009-10 and 2010-11 yesterday. He furtherstates that refundfor the assessment year 2012-13 was adjusted against thedemand for the assessment year 2008-09.He candidly states that matter for assessment year 2008-09 has been decided by the ITAT and the Assessing Officer shall pass the appeal effect order within the time granted by the statute. He lastly states that therectification order for the assessment year 2011-12 shall be passed shortly.
5. Keeping in view theaforesaid,this Court disposes of the present writ petitions and pending applications with the followingdirections: i) The Assessing Officeris directed to issue refundsalong with up to date interest for the assessment years 2009-10 and2010-11 within six weeks. ii)The Assessing Officeris directed to pass a rectification order and issue refund,if any, with up to dateinterest for the assessment year 2011-12 within ten weeks. iii) The Assessing Officer is directed to pass an appeal effect order as well as pay refund, if any, with up to date interest for the assessment year 2012-13 within twelve weeks. MANMOHAN,J NAVIN CHAWLA, J JANUARY 28, 2022 TS