Anjana Kiritkumar Bachu v. Assistant Commissioner of Income Tax Circle Int Tax 1(1)(2) New Delhi and Anr.
Case brief
What is this about?
Delhi High Court; W.P.(C) 949/2026 with CM APPL. 4624/2026; Anjana Kiritkumar Bachu vs Assistant Commissioner of Income Tax Circle Int Tax 1(1)(2) New Delhi & Anr.; order dated 09.02.2026; income-tax refund already paid per respondents; dispute over interest computation; claim of additional Rs.2,08,000/-; writ disposed with liberty to file rectification application/representation before Assessing Officer; payment within three months if additional amount found payable; Bench: Dinesh Mehta, J and Vinod Kumar, J.
What did the court decide?
Liberty to the petitioner to file either a rectification application or a representation before the Assessing Officer giving her calculation of the interest; the Assessing Officer to take it into consideration and, if any additional amount is found payable, to pay it within three months of receiving the rectification application/representation.