Smt Neera Jain Lh of Late Sh Naval Kishor Jain v. Commissioner of Income Tax Cum Designated Authority International Taxation 2 New Delhi & Anr.
Case brief
What is this about?
Delhi High Court W.P.(C) 14692/2025 (decided 22.09.2025); interest claim under Section 244A of the Income Tax Act, 1961 (Rs.1,17,660/-) for delay of over 48 months in issuance of DTVSV Act, 2020 refund (Rs.4,80,247/-); petition disposed of by directing Assessing Officer to treat it as representation and pass reasoned and speaking order in eight weeks, follow-up in three weeks; precedent referred: Mrs.Anjul v. Office of Principal Commissioner of Income Tax-12 & Others, W.P.(C) No.1985/2022.
What did the court decide?
No monetary relief granted. The Assessing Officer was directed to treat the writ petition as a representation and dispose of it by a reasoned and speaking order within eight weeks, keeping in view the judgments referred in the representation, with any required follow-up action within three weeks thereafter. ¶20