Rohit Madan v. the National Faceless Assessment Center & Anr.

Delhi HC16 Feb 2026W.P.(C)/2022/2026

Case brief

AI extract

What is this about?

Rectification application delay; Delhi High Court writ petitions by advocate-petitioner Rohit Madan v. National Faceless Assessment Centre; AY 2017-18, 2018-19, 2020-21; direction to Assessing Officer to decide rectification applications by 30.04.2026; interim restraint on coercive recovery and refund adjustment by AO/CPC; refund withholding permitted until 30.04.2026.

What did the court decide?

Writ petition disposed of with directions: concerned Assessing Officer to decide the petitioner's rectification applications (AY 2017-18, 2018-19, 2020-21) in accordance with law by 30.04.2026; until decision, AO and CPC barred from coercive recovery measures and from adjusting refunds qua those demands, though free to withhold refund until 30.04.2026. ¶¶18

Rohit Madan Vs the National Faceless Assessment Center & Anr. — Delhi HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

¶¶18

Issue for consideration

Whether the concerned authorities (Assessing Officer/CPC) should be directed to expeditiously decide the petitioner's pending rectification applications for AY 2017-18, 2018-19 and 2020-21, and whether coercive recovery measures and refund adjustment should be restrained until such decision.

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Court's answer

The writ petition is disposed of by directing the concerned Assessing Officer to decide the petitioner's referred rectification applications in accordance with law by 30.04.2026.

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Ratio / Principle

Until the petitioner's rectification applications are decided, neither the AO nor the CPC shall take any coercive measures against the petitioner for recovery, nor shall his refund be adjusted qua those demands.

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Key takeaways

The AO and CPC remain free to withhold the petitioner's refund (if any) until 30.04.2026.ratio¶¶22

Detailed headnote1 paragraphs

Delhi High Court (Dinesh Mehta & Vinod Kumar, JJ.), W.P.(C) 2013/2026, 2014/2026, 2022/2026, 2105/2026 with CM APPLs.; order dated 16.02.2026. Petitioner Rohit Madan, a practicing advocate, sought expeditious decision of rectification applications pending since 21.11.2023 (AY 2017-18 and 2018-19) and since 14.11.2023 (AY 2020-21); respondent Senior Standing Counsel did not seriously oppose. Court disposed of the writ petition directing the concerned Assessing Officer to decide the referred rectification applications in accordance with law by 30.04.2026; until decision, neither the AO nor the CPC was to take coercive recovery measures or adjust refunds qua those demands, remaining free to withhold refund until 30.04.2026.

¶1

$~70 to 73

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 2013/2026, CM APPL. 9893/2026

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- W.P.(C) 2014/2026, CM APPL. 9898/2026

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- W.P.(C) 2022/2026, CM APPL. 9912/2026

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- W.P.(C) 2105/2026, CM APPL. 10265/2026

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ROHIT MADAN

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.....Petitioner

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Through: Mr. Rohit Madan, Adv.

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versus

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THE NATIONAL FACELESS ASSESSMENT CENTER & ANR.

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.....Respondents Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs

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CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R

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% 16.02.2026

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The petitioner a practicing advocate of this Court, has approached this Court seeking a small indulgence that the rectification applications which he had filed for Assessment Year (AY) 2017-18 and 2018-19 since 21.11.2023 and for AY 2020-21 since 14.11.2023.

¶17

Mr. Shlok Chandra, learned Senior Standing Counsel does not seriously oppose the petitioner’s genuine request that the concerned authorities may be directed to expeditiously decide his applications.

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In view of the aforesaid, the present writ petition is disposed of by directing the concerned Assessing Officer (AO) to decide petitioner’s above

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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 19/02/2026 at 12:59:26

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referred rectification applications in accordance with law, however by 30.04.2026.

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Until the petitioner’s rectification applications are decided, neither the AO or nor the CPC shall take any coercive measures against the petitioner for recovery nor his refund shall be adjusted qua those demands. They shall however, be free to withhold the refund (if any) until 30.04.2026.

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DINESH MEHTA, J

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VINOD KUMAR, J

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FEBRUARY 16, 2026/ ss

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This is a digitally signed order.

¶27

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 19/02/2026 at 12:59:26

Rohit Madan v. the National Faceless Assessment Center & Anr.

Case brief

What is this about?

What did the court decide?

Rohit Madan v. the National Faceless Assessment Center & Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Procedural history

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Coram

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