Nokia Solutions and Networks India Private Limited v. Deputy Commissioner of Income Tax

RAJIV SHAKDHER, J. (Oral)

¶1Issue notice.

1.1 Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.

¶2In 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.

¶3This writ petition concerns Assessment Year (AY) 2009-10.

¶4The 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.

¶5We are informed that the said rectification application is pending deliberation before respondent no.1.

¶6The 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.

¶7Having 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.

¶8While disposing of the rectification application, respondent no.1 will also examine the viability of the reliefs sought for therein.

¶9The writ petition is disposed of, in the aforesaid terms.

¶10The parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 17, 2023/pmc

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 17.05.2023 + W.P.(C) 6568/2023 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED ..... Petitioner Through: Mr Deepak Chopra, Adv. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]