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2023 DIGILAW 3060 (DEL)

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

2023-05-17

GIRISH KATHPALIA, RAJIV SHAKDHER

body2023
JUDGMENT [Physical Hearing/Hybrid Hearing (as per request)] Rajiv Shakdher, J. (Oral) 1. Issue notice. 1.1. Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 2. In 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. 3. This writ petition concerns Assessment Year (AY) 2009-10. 4. The 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. 5. We are informed that the said rectification application is pending deliberation before respondent no.1. 6. The 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. 7. Having 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. 8. While disposing of the rectification application, respondent no.1 will also examine the viability of the reliefs sought for therein. 9. The writ petition is disposed of, in the aforesaid terms. 10. The parties will act based on the digitally signed copy of the order.