Disposed

Xapads Media Private Limited v. the Centralized Processing Centre (Cpc) & Ors.

Delhi HC13 Aug 2025W.P.(C)/12230/2025

Case brief

AI extract

What is this about?

Petitioner sought a writ directing release of income-tax refund for AY 2021-22 determined via rectification order under sections 154/143(1), with interest under section 244A. Court disposed of the petition treating it as a representation, directing the respondents to decide within six weeks and pay any due refund within two weeks thereafter.

What did the court decide?

Respondents to treat petition as representation, pass orders in six weeks; if refund due, pay per law within two weeks thereafter.

Xapads Media Private Limited Vs the Centralized Processing Centre… — Income Tax | Delhi HC (2025)

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$~48

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 12230/2025

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XAPADS MEDIA PRIVATE LIMITED

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.....Petitioner Through: Mr. Tejveer Singh, Mr. Samarvir Singh & Ms. Anshul, Advs.

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versus

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THE CENTRALIZED PROCESSING CENTRE (CPC) & ORS.

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.....Respondents

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Through: Mr. Siddhartha Sinha, SSC Mr. Sanjay Pal, Adv. Mr. Nishant Gautam (CGSC) & Mr. Prithviraj Dey, Adv.

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CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE RENU BHATNAGAR, J O R D E R % 13.08.2025

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CM APPL. 49826/2025

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The exemption is allowed, subject to all just exceptions.

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The application is disposed of.

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W.P.(C) 12230/2025

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This petition has been filed with the following prayers.

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“(a) Issue a writ of mandamus, certiorari or any other appropriate writ, direction or order directing the Respondents to release the refund amounting to Rs. 1,77,79,390/- determined for AY 2021-22 vide the refund assessment orders U/s.154/143(1) of the Act passed on 28.06.2024 and 20.02.2025, along with interest for delayed issue of refund U/s.244A of the Act;”

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In substance, the petitioner is seeking the refund of an amount of

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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 22/08/2025 at 12:32:23

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Rs.1,77,79,390/- as determined for the Assessment year 2021-22. In support of his submission he has referred to page 27 which according to him is a computation issued along with an order passed under section 154/143(1) of the Income Tax Act, 1961, that is a rectification order. He says, despite such an order/computation, the refund has not been paid till date.

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Mr. Siddhartha Sinha, appearing for the respondents states, though he has no instructions, the petition be disposed of directing the respondents to consider this petition as a representation on behalf of the petitioner, and to pass appropriate orders within a period of six weeks from today.

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If that be so, the petition is disposed of, directing the respondents to decide the writ petition as a representation on behalf of the petitioner and pass appropriate orders within six weeks. If the amount of which refund is sought is due and payable, the same shall be paid in accordance with law within a period of two weeks thereafter.

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V. KAMESWAR RAO, J

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RENU BHATNAGAR, J

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AUGUST 13, 2025 ‘JK’

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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 22/08/2025 at 12:32:23

Xapads Media Private Limited v. the Centralized Processing Centre (Cpc) & Ors.

Case brief

What is this about?

What did the court decide?

Xapads Media Private Limited v. the Centralized Processing Centre (Cpc) & Ors.

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

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