1. This petition under Article 226 of the Constitution of India challenges inaction/failure on the part of the Assessing Officer in not processing the return of income under Section 143(1) of the Income Tax Act, 1961 and granting refund subsequent thereto only on the basis of Instruction No. 1/2015 dated 13 January 2015 issued by the Central Board of Direct Taxes. Thus, the validity of the above Instruction bearing No. 1/2015 is also challenged.
2. An identical issue had come up before the Delhi High Court in Tata Teleservices Ltd. v. Central Board of Direct Taxes Writ Petition (C) 12304/2015 and by an order dated 11 May 2016, Instruction No. 1/2015 dated 13 January 2015 was quashed as being without authority of law.
3. In the present case also, the sole reason for not processing and granting the refund is the Impugned Instruction No. 1/2015.
4. In the above view, the parties are put to notice that the petition may be disposed of finally at the stage of admission on 15 October 2016. This petition to be heard along with Writ Petition No. 1240/2016 filed by the same Petitioner raising identical issue.
5. S.O. to 15 October 2016.