RANCHI, India, March 19 -- Jharkhand High Court issued the following order on March 17:

1. Heard learned counsel for the parties.

2. By instituting this petition, the petitioner has sought for implementation of the order in appeal dated 28.07.2021 passed by the Commissioner of Income Tax (Appeals) and to pass consequential revised Assessment Order/Rectification Order with respect to TDS assessment of the petitioner company for the financial year 2017-18.

3. The learned counsel for the petitioner submits that after the institution of this petition, the respondents have passed an order dated 19.01.2026 giving effect to the order dated 28.07.2021. However, though this order is made, actual effect is not given till date.

4. The learned counsel for the respondents submits that order dated 19.01.2026 was made manually and therefore, it was not possible to give automatic effect by way of refunds etc. He submitted that there may be certain dues payable by the petitioner, which will have to be verified and if necessary adjustments made. On instructions, he submits that in this particular case, the petitioner may make an application for refund/implementation of the order dated 19.01.2026 in the physical form. He further states on instructions that if such an application is made, the same will be considered and disposed of in accordance with law expeditiously.

5. Accordingly, we permit the petitioner to apply for refund/implementation of the order dated 19.01.2026 in the physical mode. Such application should be considered and disposed of by the 3 rd respondent as expeditiously as possible and in any event by 30th April 2026. If there is any proposal to make adjustments etc,, then, the petitioner will have to be given an opportunity of hearing.

6. All these exercises must be completed before 30th April 2026 because if the petitioner, who has succeeded in appeal, is entitled to refunds, then, the same should not be unnecessarily delayed.

7. All contentions of all parties on merits are however left upon.

8. This petition is disposed of in the above terms, without any order for costs.

9. All concerned to act on an authenticated copy of this order.

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