Dismissed

Manoj Chauhan v. Principal Commissioner of Income Tax 5 & Anr.

Delhi HC8 Aug 2025W.P.(C)/11984/2025

Case brief

AI extract

What is this about?

This order disposes of a writ petition seeking a directive to allow TDS credit and rectify an intimation under Section 154. The court observed that a fresh rectification application was filed with the Assessing Officer, which is the proper forum, and disposed of the petition accordingly.

What did the court decide?

Petition disposed of without any direction as the rectification application is to be decided by the Assessing Officer.

Manoj Chauhan Vs Principal Commissioner of Income Tax 5 & Anr. — Income Tax | Delhi HC (2025)

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$~18

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 11984/2025 MANOJ CHAUHAN

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.....Petitioner

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Through: Mr Dev Raj Sharma and Mr Sarthak, Advocates.

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versus

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PRINCIPAL COMMISSIONER OF INCOME TAX 5 & ANR.

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.....Respondent Through: Mr Shlok Chandra, SSC, Ms Naincy Jain and Ms Madhavi Shukla, JSCs Mr Ujjwal Jain, and Mr Dhananjay, Advocates

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CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 08.08.2025

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CM APPL. 48857/2025(Exemption)

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Exemption is allowed, subject to all just exceptions.

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The application stands disposed of.

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W.P.(C) 11984/2025

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This petition has been filed with the following prayers:

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“(A) Issue a writ of mandamus or any other appropriate writ, order or direction, directing the Respondents to allow the TDS credit of Rs.3,43,319, which was deducted in the name of late Shri Chaman Lal Chauhan, for AY 2018–19;

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(B) Direct the Respondents to rectify the intimation dated 25.02.20200 issued under Section 154 of the Income Tax Act, 1961;”

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In fact, the petitioner is seeking a decision on the rectification

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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 12/08/2025 at 13:05:56

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application filed on 22.04.2025. It may be stated here that earlier a rectification application was filed on 21.01.2020 which has been rejected by the Centralised Processing Centre ( CPC ).

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The learned counsel for the petitioner submits that a fresh rectification application under Section 154 of the Income Tax Act, 1961 has been filed on 22.04.2025 along with the relevant documents addressed to the Jurisdictional Assessing Officer ( JAO ).

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If that be so, the application dated 22.04.2025 shall be decided by the JAO in accordance with law.

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The petition stands disposed of with the aforesaid observation.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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AUGUST 08, 2025 RT

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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 12/08/2025 at 13:05:56

Manoj Chauhan v. Principal Commissioner of Income Tax 5 & Anr.

Case brief

What is this about?

What did the court decide?

Manoj Chauhan v. Principal Commissioner of Income Tax 5 & 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

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