CHEIL INDIA PRIVATE LIMITED v. DEUPTY COMMISSSIONER OF INCOME TAX & ANR.

1. The petition has been heardby way of video conferencing.

2. By way of the present petition, Petitioner is seeking directions to the Respondent No. 1 to dispose of the rectification application dated 15th April, 2021 filed by the Petitionerfor assessmentyear 2016-17 as well as to allow credit of TDS of INR 32,14,36,286/- as appearing in Form 26AS, in a time bound manner and to issue consequential refund of INR 1,54,13,942/- along with the applicable statutory interest.

3. Learned counsel for the Petitioner statesthat the Petitioner is aggrieved by the inordinate delay on thepart of the Respondent No. 1 in disposingof the rectification application dated 15th April, 2021 (which includes continuing 2021:DHC:3280-DB W.P.(C)11683/2021 Page 2of 3 grievances from earlier applications dated10th April, 2018 and 29th January,

2020) filed under Section 154 of the Income Tax Act, 1961 (‘the Act’) seeking credit of taxes deducted at source and issue of the consequential refund of INR 1,54,13,942/- (along with applicable interest under Section 244A) due to the Petitioner for assessmentyear 2016-17.

4. Learned Counsel for the Petitioner states that while filingthe return of income, the Petitioner had claimed credit of TDS amounting to INR 32,14,36,286/-,whereas while processing the return,the CPC granted credit of only INR 1,83,37,658/-.He points out that the TDS was duly supported by Form 26AS and appears on the system maintained by the Income Tax Department itself. He states that the Petitioner filed rectification applications seeking rectification of such errors and grant of the appropriate TDS repeatedly but to noavail.

5. Issue notice.

6. Mr. Sanjay Kumar,Advocate acceptsnotice on behalf of respondents. He states that the petitioner’s earlier rectification application dated10th April, 2018 has already been disposed of vide order dated 23rd March,2020. He also states that the order dated 23rd March,2020 is an appealable order.

7. A perusal of the order dated 23rd March, 2020 reveals that it neither gives any reason nor does it deals with the issue of TDS raised by the petitioner.

8. Consequently, this Court directs theRespondent No. 1 to dispose of the petitioner’s rectification application dated 15th April, 2021 for the assessment year 2016-17 within six weeks in accordance with law. In the event the order is not complied with, the petitioner is given liberty to file an appropriate application before thisCourt. W.P.(C)11683/2021 Page 3of 3

9. The order be uploaded on the websiteforthwith.Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN,J NAVIN CHAWLA, J OCTOBER 12, 2021 TS