AON CONSULTING PRIVATE LIMITED V. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1(1), DELHI & ORS.

W.P.(C)/3771/2025

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AON Consulting Private Limited filed a writ petition against the Assistant Commissioner of Income-Tax Circle 1(1), Delhi, seeking the issuance of a writ in the nature of mandamus to direct the respondents to credit a tax refund along with applicable statutory interest to their bank account. The petitioner also requested the disposal of a rectification application previously filed. The Revenue submitted that there were outstanding demands against which the refund might be adjusted but had not yet made any adjustments. The court, after considering the submissions, directed the authorities to process the refund within twelve weeks, allowing for adjustments to be made legally but requiring prior notice to the petitioner.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 670172 (HC-DELHI)
• Appeal Type: High Court cases
• Pronouncement Date: 20-05-2025
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIPUL AGRAWAL
• Assessee Lawyers: MANUJ SABHARWAL; DEVVRAT TIWARI; DRONA NEGI
• Keywords: Adjustment; Cheque; Mandamus; Outstanding demands; Rectification Application; Refund; Speaking order; Statutory interest; Electronic transfer; Manual refund voucher
• Section: 244A(1A); 244A(1)

Judgement Text

"$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3771/2025 AON CONSULTING PRIVATE LIMITED .....Petitioner Through: Mr Manuj Sabharwal with Mr Devvrat Tiwari and Ms Drona Negi, Advocates. versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1(1), DELHI & ORS. .....Respondents Through: Mr Vipul Agrawal, SSC. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 20.05.2025 1. The petitioner has filed the present petition, inter alia, praying as under: “a. Issue a writ in the nature of mandamus, or other appropriate writ(s), order(s) directing the Respondents to credit the refund determined vide order dated 03.04.2024 (Annexure P-1) along with applicable statutory interest under s. 244A(1) and s. 244A(1A) of the Income-tax Act, 1961 (till the date of such credit) to the bank account of the Petitioner through electronic transfer or by manual refund voucher/ cheque expediously, after taking necessary approvals from Respondents, without any further delay; and/ or b. Issue a writ in the nature of mandamus, or other appropriate writ(s), order(s) or issue directions for disposing of the rectification application dated 15.03.2019 (Annexure P-3) filed before the Respondent No. 1 by way of a speaking order and for making necessary changes in the records of Respondents.” 2. The learned counsel appearing for the Revenue submits that he has information regarding outstanding demands against which the refund is required to be adjusted. He has handed over a copy of the statement. 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 26/05/2025 at 12:40:34 3. He seeks further time to place on record the list of demands against which the refund is proposed to be adjusted. He submits that if any adjustment is made, the same would be communicated to the petitioner. 4. The present petition was listed on 26.03.2025. The learned counsel for the Revenue had sought time to take instructions. It is clear from the submissions made on behalf of the Revenue that no adjustment has been made against the refunds due to the petitioner as yet. 5. In view of the above, we consider it apposite to dispose of the present petition by directing the concerned authorities to process the petitioner’s refund along with applicable interest as expeditiously as possible, and in any event, within a period of twelve weeks from date. This would not preclude the Revenue from adjusting any demands due albeit in accordance with law within the said period. 6. We also consider it apposite to note that there is no ambiguity that before making any adjustment, the petitioner is required to be given due notice of any adjustment of the outstanding demands. 7. The petition is disposed of with the aforesaid directions. 8. It is clarified that if the order is not complied with within the period as specified, the petitioner would be at liberty to apply afresh including taking steps for initiation of proceedings for disobedience of the orders of the Court. VIBHU BAKHRU, J TEJAS KARIA, J MAY 20, 2025/tr 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 26/05/2025 at 12:40:34 "