Disposed

Anuj Bansal v. Deputy Commissioner of Income Tax Central Circle 14 New Delhi

Delhi HC4 Sept 2024W.P.(C)/363/2023

Case brief

AI extract

What is this about?

This Special Bench disposed of a writ petition regarding a reduced income tax refund. Noting that the petitioner had already received a partial refund and interest under Section 244A, the court directed the Assessing Officer to compute and remit the remaining amount within six weeks.

What did the court decide?

Direction to the Assessing Officer to compute and release the remaining refund amount within six weeks.

Anuj Bansal Vs Deputy Commissioner of Income Tax Central Circle 14… — Income Tax | Delhi HC (2024)

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$~23

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 363/2023

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ANUJ BANSAL .....Petitioner

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Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advocates.

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versus

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DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI .....Respondent Through: Mr. Debesh Panda, Sr. Standing Counsel with Ms. Zehra Khan, Jr. Standing Counsel, Mr. Vikramaditya Singh, Jr. Standing Counsel, Mr. Ojaswa Pathak, Mr. Anauntta Shankar and Mr. Vineet Gupta, Advs.

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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 04.09.2024

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We had taken note of the principal disputes which arise in the writ petition in our order of 22 May 2023. That order reads as follows:

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“1. Mr Kapil Goel, learned counsel, who appears for the petitioner, says that the amount which was shown as refundable, in the Income Tax Computation Form dated 10.05.2023, has been scaled down.

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To be noted, in the Income Tax Computation Form dated 10.05.2023, the amount refundable to the petitioner has been shown as Rs.15,72,840/-. In the Income Tax Computation Form dated 19.05.2023, this amount has come down to Rs.8,50,890/-.

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Mr Kunal Sharma, learned senior standing counsel, who appears on behalf of the respondent/revenue, will explain as to how the refund amount was reduced. However, in the meanwhile, Rs.8,50,890/- will be remitted to the petitioner, within the next ten

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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 07/09/2024 at 14:33:52

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days.

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List the matter on 17.08.2023.

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For the purpose of good order and record, the Registry will scan and upload the copies of the aforementioned Income Tax Computation Forms, so that the same remain embedded in the case file.”

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However, and during the pendency of the present writ petition, we are informed that the amount of INR 8,50,890/- has already been remitted to the petitioner along with some component of the interest which is referable to Section 244A of the Income Tax Act, 1961.

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In view of the aforesaid, and since only an issue of computation and release of interest on delayed refund remains, we dispose of the instant writ petition with a direction to the concerned Assessing Officer to take appropriate steps in that regard, compute the amount which is payable to the writ petitioner according to the respondents and release the same within a period of six weeks from today.

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Subject to the aforesaid observations, this writ petition shall stand disposed of.

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YASHWANT VARMA, J.

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RAVINDER DUDEJA, J.

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SEPTEMBER 4, 2024/ MR

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This is a digitally signed order.

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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 07/09/2024 at 14:33:52

Anuj Bansal v. Deputy Commissioner of Income Tax Central Circle 14 New Delhi

Case brief

What is this about?

What did the court decide?

Anuj Bansal v. Deputy Commissioner of Income Tax Central Circle 14 New Delhi

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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