Disposed

Rohit Kumar Gupta v. Assistant Commissioner of Income Tax Central CIRCLE-13, Delhi and Anr.

Delhi HC14 May 2024W.P.(C)/3621/2023

Case brief

AI extract

What is this about?

Writ petition where no final assessment orders were framed for AYs 2009-10, 2010-11 and 2011-12 and limitation had expired. The Court disposed of the petition directing that any refunds payable be examined and released expeditiously along with statutory interest.

What did the court decide?

Refunds for AYs 2009-10 to 2011-12 to be examined and released with expedition, along with any statutory interest payable.

Rohit Kumar Gupta Vs Assistant Commissioner of Income Tax Central… — Income Tax | Delhi HC (2024)

¶1

$~31

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 3621/2023

¶4

ROHIT KUMAR GUPTA ..... Petitioner

¶5

Through: Mr. Rano Jain, Mr. Venketesh Chaurasia and Ms. Renu Arora Kamra, Advocates

¶6

versus

¶7

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-13, DELHI AND ANR.

¶8

..... Respondents Through: Mr. Sanjay Kumar & Ms. Easha, Advocates

¶9

CORAM:

¶10

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

¶11

O R D E R % 14.05.2024

¶12

We take note of the principal challenge and grievance which lead to the writ petitioner approaching this Court and which stands duly encapsulated in our order of 22 March 2023. We had on that occasion taken note of the contention of the petitioner that no assessment orders had been ultimately framed for Assessment Years [“ AYs ”] 2009-10, 2010-11 and 2011-12. We also took note of the submission of the petitioner that those AYs’ would now be immune from any further assessment, consequent to the period of limitation having come to an end.

¶13

Mr. Kumar, learned counsel, on instructions states that undisputedly no final assessment orders could be passed within the

¶14

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 23:20:08

¶15

period prescribed under the Income Tax Act, 1961.

¶16

In view of the aforesaid, we dispose of this writ petition by observing that the issue of refunds that may be payable and liable to be released in favour of the writ petitioner shall be duly examined and released with due expedition. The aspect of refund shall be examined alongside any statutory interest that may be payable.

¶17

YASHWANT VARMA, J.

¶18

PURUSHAINDRA KUMAR KAURAV, J.

¶19

MAY 14, 2024 p’ma

¶20

Rohit Kumar Gupta v. Assistant Commissioner of Income Tax Central CIRCLE-13, Delhi and Anr.

Case brief

What is this about?

What did the court decide?

Rohit Kumar Gupta v. Assistant Commissioner of Income Tax Central CIRCLE-13, Delhi and Anr.

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

Coram

Case details

Similar cases

Naresh Mittal Vs Income Tax Officer Ward 43(6) Delhi & Ors.

Neelkanth Steel and Alloys Vs Asstt. Commissioner Ofincome Tax, Circle 49(1), & Ors.

Maa Jhandewali Co-Operative Urban Thrift and Credit Society Ltd. Vs the Registrar Co-Operative Societies, & Ors.

Modicare Limited Vs Deputy Commissioner of Income Tax Central Circle 14 New Delhi

Ram Chander Jain Vs Union of India and Anr.

Firoz Ahmad Vs State Bank of India and Anr.

Dhan Raj Dhwan (as Guardian of Devansh Dhawan) Vs Govt. of NCT of Delhi Directorate of Education & Anr.

Softech International Private Limited Vs Union of India through Secretary & Ors.

Modicare Limited Vs Deputy Commissioner of Income Tax Central Circle 14 New Delhi

Kamlesh Gautam Vs Income Tax Officer Ward 28-1, Delhi

Henkel Anand India Private Limited Vs Deputy Commissioner of Income-Tax Circle 10(1), Delhi and Ors.

Aditya Aluminium Vs Income Tax Officer Ward 63(1), Delhi and Anr.

Wall Rock Developers LLP Vs Union of India & Ors.

Hdfc Bank Ltd. Vs Commissioner of Value Added Tax Delhi