This is a reportable order where the High Court disposed of a writ petition filed to quash an assessment order related to TDS refund. Since there is a pending appeal on the refund order, the court declined to quash and disposed of the petition with an observation regarding interest.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP No.5989 of 2009
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IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.5989 of 2009
Date of Order: 12.10.2009
Indian Council for Child Welfare
...Petitioner
Versus
Central Board of Direct Taxes & Others
....Respondent
CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH
Present: Mr. Anil K Aggarwal, Advocate for the petitioner.
Ms. Urvashi Duggal, Advocate for the respondents.
M.M. KUMAR,J
The prayer made in the instant petition filed under Article 226 of the Constitution is for issuance of directions to the respondents to quash para 6 of order dated 16.5.2007 passed by Commissioner of Income Tax-I, Chandigarh (for brevity “CIT, Chandigarh”) with a further direction to them to refund TDS for the assessment years 1992-93 to 1995-96. The CIT, Chandigarh has now ordered for refund of amount of Rs.3,84,285/- in respect of each of four assessment years commencing from 1992-93 to 1995-96. A copy of order dated 7.9.2009 has been placed on record as Mark-A.
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CWP No.5989 of 2009
Learned counsel for the petitioner, however, states that the petitioner will also be entitled to the amount of interest from the date of filing of return, which was filed on 12.9.2002.
The issue concerning interest is debatable. The petitioner may avail the remedy of appeal against order dated 7.9.2009 passed by CIT, Chandigarh for the aforesaid relief interest.
With the aforesaid observation, petition stands disposed of.
( M.M. KUMAR ) JUDGE
October 12, 2009 ( JASWANT SINGH ) manoj JUDGE
2 issues framed by the court
Whether the Writ petitioner is entitled to directions for quashing the impugned order regarding TDS refund and issuance of interest.
Merely as the judgment is a reportable order with general application
Indian Council for Child Welfare
Central Board of Direct Taxes
M.M. KUMAR
JASWANT SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
