Daimond Plaza Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle, Cuttack and others

1. FACTS OF THE CASE

Daimond Plaza Pvt. Ltd. sought refund with interest following the CIT(A)-2, Bhubaneswar order dated 14 June 2018 in appeal 0684/2016-17. That appeal concerned the section 153A assessment dated 28 December 2016 for AY 2009-10; the petitioner stated that the additions had been deleted but refund had not been paid.

Source: PDF pp.1–2, paragraphs 1–2

2. DISCUSSION BY THE COURT

After time was sought to obtain instructions, the Department produced a rectification order dated 11 February 2026 under section 154 read with section 251, passed by DCIT, Circle 1(1), Cuttack. The Court considered that steps had been taken to release the refund and interest, so continued pendency served no purpose beyond ensuring payment.

Source: PDF p.2, paragraphs 3–6

3. JUDICIAL DECISION

The authority was directed to release the refund along with interest computed until the date of actual payment, within two weeks from the order dated 12 February 2026.

Source: PDF p.3, paragraph 6

4. OUTCOME

The writ petition and pending interlocutory applications were disposed of. The operative relief is time-bound payment of the appellate refund and interest, not a fresh adjudication of the deleted additions.

Source: PDF p.3, paragraphs 6–7

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Giving appeal effect must result in payment

Production of the 11 February rectification order demonstrated administrative steps but did not itself establish completed payment. The Court retained a concrete two-week payment direction even while observing that the requested relief appeared to have been met.

Source: PDF pp.2–3, paragraphs 4–6

Interest runs to the stated payment endpoint

The operative direction uses the date of actual payment for interest computation. A compliance check therefore needs both the refund calculation and the payment date, rather than stopping at the rectification date. No refund amount or interest rate is quantified in this judgment.

Source: PDF p.3, paragraph 6

Distinguish refund enforcement from assessment merits

The deletion of additions belongs to the 2018 appellate history. This writ enforces the resulting refund under sections 240 and 244A; it provides no independent reasoning on the correctness of the section 153A additions or a rule for unrelated assessments.

Source: PDF pp.1–3, paragraphs 1–7