Disposed

Tata Power Delhi Distribution Limited v. the Assistant Commissioner of Income Tax , Circle 25(1), New Delhi

Delhi HC3 Jul 2024W.P.(C)/12500/2023

Case brief

AI extract

What is this about?

Petitioner sought refund with section 244A interest for AY 2006-07. A substantial refund had already been effected; the residual dispute concerned only computation. The court disposed of the writ petition, leaving the petitioner free to pursue other remedies.

What did the court decide?

None granted; petition disposed of with liberty to pursue appropriate remedies.

Tata Power Delhi Distribution Limited Vs the Assistant Commissioner… — Income Tax | Delhi HC (2024)

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$~26

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 12500/2023

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TATA POWER DELHI DISTRIBUTION LIMITED .....Petitioner Through: Mr. S.S. Tomar, Adv. for Mr. Vishal Kalra, Adv.

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versus

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THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 25(1), NEW DELHI .....Respondent Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

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O R D E R % 03.07.2024

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This writ petition has been preferred seeking the following reliefs:

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“(a) a writ of and / or order and / or directions in the nature of Mandamus for issuing refund of INR 46,02,48,768 (including interest under section 244A of the Act amounting to INR 19,78,59,885 computed till August 31, 2023) along with applicable interest under section 244A of the Act due to the Petitioner for AY 2006-07 or any other appropriate writ, order or direction; and (b) such other order or orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”

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While reviewing the matter on 19 January 2024, we had taken note of a refund of INR 42,13,50,310/- having been duly effected by the respondents. The petitioners, however, had drawn our attention to a computation sheet and in terms of which the total refund claimed by them was pegged at INR 46,02,48,768/-. It is thus manifest that the writ petition only calls upon us to examine a computation issue.

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In view of the aforesaid, we find no justification to continue the

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 21:16:00

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instant writ petition and the same shall consequently stand disposed of with liberty reserved to the writ petitioner to adopt appropriate remedies.

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YASHWANT VARMA, J.

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RAVINDER DUDEJA, J.

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JULY 3, 2024/ kk

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Tata Power Delhi Distribution Limited v. the Assistant Commissioner of Income Tax , Circle 25(1), New Delhi

Case brief

What is this about?

What did the court decide?

Tata Power Delhi Distribution Limited v. the Assistant Commissioner of Income Tax , Circle 25(1), New Delhi

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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