Menlo Worldwide Forwarding India Pvt. Ltd. V. Income-Tax Officer, Ward 17(1), Delhi & Ors.

W.P.(C)/6654/2024

AI Insights

The case involves two writ petitions filed by Menlo Worldwide Forwarding India Pvt. Ltd. against the Income-Tax Officer, Ward 17(1), Delhi, concerning the assessment years 2006-07 and 2007-08. The petitions pertain to claims for refunds due for the specified periods. The petitioner argued that the refund for AY 2007-08 was computed without including interest as mandated under Section 244A of the Income Tax Act, 1961. For AY 2006-07, the refund was pending due to the need for additional documentation. The court's decision required the respondents to process the refund claims within six weeks and allowed the petitioner to seek further remedies regarding the refund computation if necessary.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799942 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 12-08-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ABHISHEK MARATHA; PARTH SEMWAL; APOORV AGARWAL; NUPUR SHARMA; MANAV; DIVYA VARMA; GAURAV SINGH; BHANU SINGH
• Assessee Lawyers: MANUJ SABHARWAL; DRONA NEGI; AYUSH KUMAR
• Keywords: Assessment Year; Income Tax; Interest on Refund; Refund claim
• Section: 244A

Judgement Text

"$~57 & 58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6654/2024 MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Ayush Kumar, Advocates. versus INCOME-TAX OFFICER, WARD 17(1), DELHI & ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav, Ms. Divya Varma, Mr. Gaurav Singh & Mr. Bhanu Kumar Singh, Advs. 58. + W.P.(C) 6656/2024 MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Ayush Kumar, Advocates. versus INCOME-TAX OFFICER, WARD 17(1), DELHI & ORS. ...Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav, Ms. Divya Varma, Mr. Gaurav Singh & Mr. Bhanu Kumar Singh, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA 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 16/08/2024 at 12:03:27 O R D E R % 12.08.2024 1. These two writ petitions pertain to Assessment Years1 2007-08 and 2006-07 respectively, and are confined to the claim for refunds asserted to be due for the aforesaid periods. 2. Mr. Sabharwal, learned counsel appearing for the writ petitioner, states that although the refunds for AY 2007-08 have been computed, the computation sheet as provided does not factor in interest which would otherwise be payable under Section 244A of the Income Tax Act, 19612. 3. He accordingly submits that while the respondents should be called upon to release the refunds as computed by them, the same should be with liberty reserved to the writ petitioner to take recourse to appropriate remedies insofar as the claim for interest is concerned. 4. We are further informed by Mr. Maratha, learned counsel for the respondents, that for AY 2006-07 the respondents have been called upon to furnish certain additional documentation and subject to the same being duly provided to the concerned Assessing Officer3, the claim for refund shall be disposed of in accordance with law and within a period of six weeks from today. 5. In view of the aforesaid, we dispose of these two writ petitions by requiring the respondents to pass appropriate orders and take consequential steps in terms thereof for both claims for refunds within a period of six weeks from today. 1 AYs 2 Act 3 AO 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 16/08/2024 at 12:03:27 6. We also reserve liberty to the writ petitioner to adopt appropriate remedies if it be aggrieved by the computation of the refund by the respondents. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 12, 2024/vp 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 16/08/2024 at 12:03:27 "