NIRMA LIMITED Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) By way of present petition under Article 226 of the Constitution of India, the petitioner seeks directions against the respondents to issue the refund of Income Tax due to the petitioner- Company for having succeeded in the appeal for AY 1998-99 but, the same has not been refunded by the respondents despite the legal obligations to refund.

(2.) The petitioner is a limited company and engaged in the business of manufacturing and selling detergents. The return of income for AY 1998-99 was filed on 30/11/1998 on normal income and on MAT income. The Assessment Order u/s. 143(3) of the I.T.Act on scrutiny was passed on 1/11/2000 determining the income of the petitioner. The matter was carried in appeal and the CIT (Appeal) allowed the part relief on 17/1/2002.

(3.) It was further carried to the Tribunal by the appellant as well as revenue and the same has been disposed of on 31/7/2013. The revenue-reopened the assessment and passed reassessment order u/s. 147 of the Income Tax Act on 30/3/2004. CIT(A) passed order on 25/11/2004. The Tribunal passed an order on 18/8/2006.