Writ petition seeking income tax refunds for AY 2022-23 and AY 2023-24. Respondents did not dispute the claim; delay arose because the jurisdictional Assessing Officer lacked Section 154 functionality. Once empowered, the Department undertook to dispose of refund claims within eight weeks.
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$~51
versus
INCOME TAX DEPARTMENT & ORS. ..... Respondents Through: Mr. Sanjay Kumar & Ms. Easha, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R
% 13.05.2024 CM APPL.28463/2024 (6 Days Delay in C.A.)
Bearing in mind the disclosures made, the delay of 06 days in filing the counter affidavit is condoned.
The application shall stand disposed of.
W.P.(C) 5497/2024
reliefs:-
“a) writ, order or direction in the nature of mandamus directing, commanding and requiring the Respondents to pay to the Petitioner income tax refund amounting to Rs. 4,53,20,198/- for the Assessment Year 2022-23 after accounting for TDS credit of Rs. 4,53,20,198/- shown in intimation u/s 143(1) of the Act and income tax refund amounting to Rs. 3,68,54,725/- for the Assessment Year 2023-24 after accounting for TDS/TCS credit of Rs. 3,68,54,725/- shown in intimation u/s 143 (1) of the Act, along with interest;
b) pass/grant such order/relief and further orders/reliefs in favour of the Petitioner and against the Respondents as this Hon'ble Court may deem just and proper in the facts and circumstances of the present case.”
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 18/05/2024 at 11:41:11
having failed to process the refunds which were due to the petitioner for Assessment Year [“ AY ”] 2022-2023 and AY 2023-24.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MAY 13, 2024/neha
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 18/05/2024 at 11:41:11
1 issue framed by the court
Whether the Income Tax Department would process pending income tax refunds for AY 2022-23 and AY 2023-24 after the jurisdictional AO was empowered to handle Section 154 applications.
2 provisions across 1 enactments
Core Diagnostics Private Limited
Income Tax Department
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
