Kashish Developers Limited Vs Union of India (Jharkhand High Court)
The petitioner approached the Court seeking implementation of an appellate order dated 28.07.2021 passed by the Commissioner of Income Tax (Appeals) and for issuance of a consequential revised Assessment/Rectification Order concerning TDS assessment for the financial year 2017-18. During the pendency of the petition, the respondents passed an order dated 19.01.2026 giving effect to the appellate order. However, the petitioner contended that despite the order being passed, its actual effect, including refund, had not been granted.
The respondents submitted that the order dated 19.01.2026 was passed manually and therefore automatic refund processing was not possible. They further stated that verification of any outstanding dues was required and necessary adjustments, if any, would be made. On instructions, it was submitted that the petitioner could file a physical application for refund/implementation of the order, which would be considered expeditiously in accordance with law.
The Court permitted the petitioner to file such an application in physical mode. It directed the third respondent to consider and dispose of the application as expeditiously as possible and in any event by 30th April 2026. If any adjustments were proposed, the petitioner must be granted an opportunity of hearing. The Court observed that where a petitioner has succeeded in appeal and is entitled to a refund, it should not be unnecessarily delayed. The petition was disposed of without costs.
