Aon Consulting Private Limited v. Assistant Commissioner of Income-Tax Circle 1(1), Delhi & Ors.
Case brief
What is this about?
W.P.(C) 3771/2025; Aon Consulting Private Limited v. Assistant Commissioner of Income-Tax Circle 1(1), Delhi; Delhi High Court; Coram: Justice Vibhu Bakhru and Justice Tejas Karia; decided 20.05.2025; income-tax refund not credited despite determination order dated 03.04.2024; statutory interest under s. 244A(1) and s. 244A(1A), Income-tax Act, 1961; outstanding demand adjustment requires prior due notice; refund to be processed within twelve weeks; rectification application dated 15.03.2019 pending; contempt/disobedience proceedings liberty if order not complied.
What did the court decide?
Petition disposed with directions to the concerned authorities to process the petitioner's refund along with applicable interest within twelve weeks; adjustment of outstanding demands permitted only in accordance with law and after giving due notice to the petitioner; liberty reserved to apply afresh and seek proceedings for disobedience of Court orders if the directions are not complied with.