Rohit Madan v. the National Faceless Assessment Center & Anr.
Case brief
What is this about?
Writ petitions W.P.(C) 2013/2026, 2014/2026, 2022/2026 and 2105/2026 (CM APPLs. 9893, 9898, 9912, 10265 of 2026), Delhi High Court, order dated 16.02.2026; Rohit Madan v. National Faceless Assessment Centre; direction to Assessing Officer to dispose of pending rectification applications for AY 2017-18, AY 2018-19 and AY 2020-21 by 30.04.2026; interim bar on coercive recovery and refund adjustment by AO/CPC pending rectification decision; refund may be withheld till 30.04.2026; income-tax administration delay; taxpayer protection order.
What did the court decide?
Direction to the Assessing Officer to decide the petitioner's pending rectification applications (AY 2017-18, 2018-19 and 2020-21) in accordance with law by 30.04.2026; until decision, no coercive recovery by AO/CPC and no adjustment of refund qua those demands, with liberty to withhold any refund until 30.04.2026.