ADITYA KRISHNAN THROUGH HIS POWER OF ATTORNEY MR SANJAY SHARMA V. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THROUGH THE OFFICE OF PRINCIPAL CHIEF COMMISSIONER INCOM

W.P.(C)/6378/2025

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The case involves Aditya Krishnan, acting through his power of attorney, Mr. Sanjay Sharma, who filed a petition against the Principal Chief Commissioner of Income Tax and another respondent, seeking a refund of excess income tax amounting to Rs.2,92,23,980. The petitioner, as the legal heir of his deceased wife, claimed that the refund had been acknowledged by the Income Tax Department but was delayed. The Revenue's counsel acknowledged the receipt of the notice and stated that the refund had been disbursed twice already. The court found that the delay in processing the refund might be due to technical glitches and directed the Revenue to expedite the process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 670825 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 14-05-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNIL AGARWAL; SHIVANSH PANDYA; VIPLAV ACHARYA; PRIYA SARKAR; UTKARSH TIWARI
• Assessee Lawyers: VIVEK KOHLI; JUVAS RAWAL; YESHI RINCHHEN
• Keywords: Income Tax Refund; Legal heir; Technical glitches
• Section: 244A

Judgement Text

"$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6378/2025 & CM APPL. 29127/2025 ADITYA KRISHNAN THROUGH HIS POWER OF ATTORNEY MR SANJAY SHARMA .....Petitioner Through: Mr. Vivek Kohli, Sr. Advocate with Mr. Juvas Rawal and Mr. Yeshi Rinchhen, Advocates. versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THROUGH THE OFFICE OF PRINCIPAL CHIEF COMMISSIONER INCOME TAX DEPARTMENT & ANR. .....Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC; Mr. Viplav Acharya, JSC; Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocate for IT Department. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 14.05.2025 1. Issue notice. Mr. Agarwal, the learned counsel appearing for the Revenue accepts notice. 2. The petitioner has filed the present petition, inter alia, praying as under: “a. issue a writ, order or direction of mandamus or any other appropriate writ, order or direction in the nature of mandamus, directing the Respondents to refund excess Income Tax of Rs.2,92,23,980/- (Rupees Two Crores Ninety Two Lacs Twenty Three Thousand Nine Hundred Eighty Only) along with Interest under Section 244A of the Income Tax Act, 1961 collected and acknowledged/admitted by the Respondent Department, in the account of the Petitioner, mentioned above in Ground D;” This is a digitally signed order. 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 21/05/2025 at 14:01:07 3. The petitioner seeks a refund of excess income tax, which was due to his deceased wife, as her legal heir. The petitioner states that he has been accepted as the legal heir, and his PAN number has also been accepted by the Revenue. 4. Mr. Agarwal, the learned counsel appearing for the Revenue points out that the refund has been disbursed twice to the petitioner already and, therefore, there should be no impediment in processing the refund claimed by the petitioner. He also points out that the petitioner had filed his deceased wife’s return on 31.12.2024 as her legal representative and, therefore, the refund is not unduly delayed. He submits that the delay, if any, may be on account of certain technical glitches. 5. In view of the above, we consider it apposite to allow the present petition and direct the Revenue to process the refund due to the petitioner’s deceased wife as expeditiously as possible and preferably within a period of eight weeks from date. In the event the said refund cannot be processed for any reason, the concerned authority shall communicate the reasons to the petitioner within the aforesaid period. 6. The petition is disposed of in the aforesaid terms. The pending application also stands disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MAY 14, 2025/sms Click here to check corrigendum, if any This is a digitally signed order. 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 21/05/2025 at 14:01:07 "