Woodward India Private Limited v. Additional Commissioner of Income Tax, Special Range-9, New Delhi

1. Mr. Piyush Kaushik, learned counsel for the Petitioner pointed out that although cheques were issued by the Income Tax Department ('Department') for the refund due for AssessmentYears (AYs) 2005-06 and 2006-07 for the sums of Rs.51,85,752/- and Rs. 23,95,365/- respectively, boththe cheques were dishonoured whenpresented for payment. It is further pointed out that the appeal effect orders for these two AYs, copies of which W.P.(C)Nos.3246/2017, 3247/2017, 3248/2017 Page I of[3] 2017:DHC:8844-DB have been shown to the Court, are dated 15^"^ January, 2016 (for AY 2005-

06) and 18^'' January 2016 ( for AY 2006-07), but.were actually served upon the Petitioner Assessee only on3C July, 2017.

2. Mr. Kaushik further points out that after April, 2017 in terms of Section 244A (lA) of the Income Tax Act an additional 3% interest is payable as a result ofthedelay in issuing the appeal effect order. As regards the refund for AY 2007-08, he points out that the question of any appeal effect order being issued does not arise. The said refund is yet to be paid to the Petitioner.

3. Mr. Asheesh Jain, learned Senior Standing counsel for the Department, on instructions, from Mr. S.R. Kaushik, Additional Commissioner of Income- Tax (Addl. CIT), Special Range-9, New Delhi who is present in court, assures the court that

(i) Upon Mr. Kaushik, the learned counsel for the Petitioner furnishing to the Addl. CIT on or before 28^*^ August 2017, the calculation of the exact refund amount and interest amount due and payable to the Petitioner for the three AYs in question, up to and inclusive of 3U^ August 2017, the cheques for the said amounts will be issued and delivered to the Petitioner on that date, i.e. 31®^ August, 2017 itself.

(ii) In order to obviate any difficulty as far as encashment of cheques is concerned, a duly authorised representative of the Department will accompany the authorised representative of the Petitioner to the bank W.P.(C)Nos.n46/2017, 3247/2017, 3248/2017 Page 2 of[3] 5= concerned to ensure that cheques ard encashed and the amounts are duly credited to the Petitioner's account.

4. In view ofthe above assurance, no further directions are called for.

5. List on 5^^ September, 2017 for reporting compliance.

6. Dasti under the signature of Court Master.

AUGUST 24, 2017 srb S, MURALIDHAR, J. PRATHIBA M. SINGH, J. W.p.(C)Nos.3246/2017, 3247/2017, 3248/2017 Page 3 of[3] $~33-35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3246/2017 + W.P.(C) 3247/2017 + W.P.(C) 3248/2017 WOODWARD INDIA PRIVATE LIMITED (FORMERLY KNOWN AS WOODWARD GOVERNOR INDIA LTD.) THROUGH: ITS DIRECTOR Petitioner Through: Mr.Piyush Kaushik, Advocate.

VERSUS

ADDITIONAL COMMISSIONER OF INCOME TAX, SPECIAL RANGE-9, NEW DELHI Respondent Through: Mr.Asheesh Jain, Sr.Standing Counsel. CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH ORDER % 07.09.2017

1. The learned counsel for the Petitioner informs the Court that the refund amount together with interest due has been received. In that view of the matter, no further directions are called for.

2. The petitions are disposed of.

SEPTEMBER 07, 2017 'anb'