Disposed

Ajay Chowdhury Careof Kanchan Kamini Kakar Spa v. Pr Commissioner of Income Tax Intl Taxation & Ors.

Delhi HC18 Aug 2025W.P.(C)/11095/2025

Case brief

AI extract

What is this about?

Writ petition challenged an intimation under Section 143(1) and rectified order under Section 154 regarding application of Rule 37BA and a withheld refund of Rs. 26,690/-. The court directed the petitioner to file an appeal within one week and the appellate authority to decide it within four months without raising limitation. Petition disposed of.

What the court decided

AI extract

Ajay Chowdhury Careof Kanchan Kamini Kakar Spa Vs Pr Commissioner… — Income Tax | Delhi HC (2025)

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$~39

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 11095/2025

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AJAY CHOWDHURY CAREOF KANCHAN KAMINI KAKAR SPA .....Petitioner

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Through: Mr. Rajesh Mahna, Mr. Vikram Kakar and Mr. Shiva Narang, Advs.

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versus PR COMMISSIONER OF INCOME TAX INTL TAXATION & ORS. .....Respondents Through Mr. Debesh Panda, SSC with Mr. Vikramaditya Singh, Ms. Zehra Khan, JSCs and Ms. Yashika Gupta, Mr. Anupam Jain, Ms. Nivedita and Mr. Shivang Berry, Advs. Mr. Vipual Agrawal, SSC with Ms. Sakashi Shairwal, Mr. Akshat Singh JSCs and Mr. Gaorang Ranjan and Ms. Harshita Kotru, Advs.

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CORAM:

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HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 18.08.2025

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This petition has been filed with the following prayers:

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“a. Issuance of a writ of certiorari or any other writ, order or direction in the nature to quash Intimation Order dated 02/01/2024 passed U/s 143(1) and Rectified Intimation Order dated 21/02/2024 passed U/s 154, both of the Income Tax Act, 1961 for being passed with wrong and arbitrary application of Rule 37BA of the Income Tax Rules, 1962;

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b. Issue of a writ of mandamus or any other writ, order or direction to the respondent(s) to correctly interoperate the word “Income” on which the same is sued in terms of Rules and resultantly grant refund amounting Rs. 26,690/- which was withheld by the respondent(s) due to wrong and arbitrary application of Rule 37BA of the Income Tax Rules, 1962;

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c. Issue a writ of mandamus or any other appropriate writ quashing the illegal restriction of TDS Credit made and proper

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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 23/08/2025 at 12:11:59

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application of Rule 37BA of the Income Tax Rules, 1962 within the provisions of the Income Tax Act, 1961 by the Respondent.”

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The matter was adjourned for today. Mr. Panda states that he has instructions to convey to the Court that the petitioner would be within his right to file an appeal against the Order dated 02.01.2024 passed under Section 143(1) of the Income Tax Act, 1961 to the appellate authority and the same shall be decided by the said appellate authority.

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The only submission of the learned counsel for the petitioner on the submission of Mr. Panda is that as the amount for which the petition has been filed is for refund of Rs. 26,690/-, the appellate authority may decide the appeal at the earliest.

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We direct that the petitioner shall file an appeal challenging the Order dated 02.01.2024 within a period of one week from today.

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As the issue concerns refund of an amount of Rs. 26,690/-, we also direct the appellate authority to decide the appeal within a period of four months on receipt of the appeal filed by the petitioner.

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With the above, the petition is disposed of.

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It is made clear that the direction to the appellate authority to decide the appeal within four months is passed in the peculiar facts of this case as it involves an amount of Rs. 26,690/- only.

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It is also made clear, the appellate authority shall hear the appeal on merits without adverting to the issue of limitation as the appeal is being filed on the strength of this Order.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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AUGUST 18, 2025/ ss

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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 23/08/2025 at 12:11:59

Ajay Chowdhury Careof Kanchan Kamini Kakar Spa v. Pr Commissioner of Income Tax Intl Taxation & Ors.

Case brief

What is this about?

What the court decided

Ajay Chowdhury Careof Kanchan Kamini Kakar Spa v. Pr Commissioner of Income Tax Intl Taxation & Ors.

Case brief

What is this about?

What the court decided

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