Lg Electronics India Pvt. Ltd. v. Deputy Commissioner of Income Tax & Ors.
Case brief
What is this about?
LG Electronics India Pvt Ltd v. Deputy Commissioner of Income Tax & Ors., W.P.(C) 13924/2024, Delhi High Court, order dated 03.12.2025 (V. Kameswar Rao and Vinod Kumar, JJ). Subject: adjustment of income tax refund for AY 2010-11 against stayed/non-recoverable demands for AYs 2009-10, 2010-11 and 2014-15 without following section 245 of the Act; mandamus for refund of INR 47.20 crores with interest arising from appeal effect order dated 22.04.2024. Outcome: petition disposed of; respondents directed to process refund manually within twelve weeks due to technical glitch; liberty to apply for revival regarding quantum refunded. Keywords: income tax refund adjustment, section 245, appeal effect order, manual processing, twelve weeks, revival, certiorari, mandamus.
What did the court decide?
Refund to be effected manually in favour of the petitioner/assessee and the process completed within twelve weeks; liberty reserved to the petitioner to seek revival of the petition if aggrieved by the amount refunded.