NMDC Energy PJSC (Erstwhile M/S National Petroleum Construction Company) V. Deputy Commissioner of Income Tax Circle Int. Tax 2(2)(2), Civic Centre

W.P.(C)/6945/2025

AI Insights

The case involves M/S NMDC Energy PJSC, formerly known as M/S National Petroleum Construction Company, as the petitioner, who filed a writ petition against the Deputy Commissioner of Income Tax, Circle Int. Tax 2(2)(2), Civic Centre, seeking a mandamus for the issuance of a tax refund. The petitioner argued that the refusal to issue the refund was unjust, arbitrary, and contrary to the provisions of the Income Tax Act. During the proceedings, the Revenue conceded to the petitioner's demands, stating that the refund would be processed within six weeks, leading to the disposal of the petition without further litigation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792881 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 27-11-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ABHISHEK MARATHA; APOORV AGGARWAL; PARTH SAMWAL; NUPUR SHARMA; GAURAV SINGH; BHANUKARAN JODHA; MUSKAN GOEL; HIMANSHU GOEL; NISCHAY PUROHIT
• Assessee Lawyers: SHASHWAT BAJPAI
• Keywords: Arbitrary action; Mandamus; Refund; Statutory interest
• Section: 244A

Judgement Text

"$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6945/2025 M/S NMDC ENERGY PJSC (ERSTWHILE M/S NATIONAL PETROLEUM CONSTRUCTION COMPANY) .....Petitioner Through: Dr. Shashwat Bajpai, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2)(2), CIVIC CENTRE .....Respondent Through: Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, Mr Himanshu Goel and Mr Nischay Purohit, Advocates CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 27.11.2025 1. This petition has been filed with the following prayers:- “a) Issue a writ in the nature of mandamus directing the Respondent to issue refund of amount of Rs.1,54,39,555/- along with up-to-date statutory interest u/s 244A of the Income Tax Act as the action of the Respondent is unjust, arbitrary and contrary to the provisions of the Income Tax Act. b) Issue any other Writ, order or Direction which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case. c) To allow the writ petition with cost in favour of the Petitioner and against the Respondents.” 2. Though, an adjournment slip has been circulated on behalf of the 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 01/12/2025 at 14:56:15 Printed from counselvise.com learned counsel for the Revenue, but Mr Apoorv Aggarwal, learned JSC appearing for the Revenue, on instructions, submits that he has received the instructions in the morning to state that the refund as sought for by the petitioner in this petition shall be made within a period of six weeks, as an outer limit from today. His submission is taken on the record. 3. The learned counsel for the petitioner states that in view of the stand of the Revenue, the relief sought for in the petition stands satisfied and petition be disposed of. 4. Accordingly, the petition is disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 27, 2025 M 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 01/12/2025 at 14:56:15 Printed from counselvise.com "