WRIT PETITION 5881/2025 on 29 December 1999

1. Issue notice.

2. Mr. Ruchir Bhatia, the learned counsel appearing for the Revenue accepts notice.

3. The petitioner has filed the present petition, inter alia, praying asunder:

“a.issue appropriate writ/order in the nature of Mandamusdirecting the Respondents to grant refund of INR 5,72,220 asdetermined by the Pr. Commissioner of Income Tax -7, NewDelhi (“the Designated Authority”) vide Form – 5 dated26.11.2021 acknowledgement number: 900386901261121under DTVSV Act, 2020 along with the applicable interest tillthe date of grant of refund and;”directing the Respondents to grant refund of INR 5,72,220 asdetermined by the Pr. Commissioner of Income Tax -7, NewDelhi (“the Designated Authority”) vide Form – 5 dated26.11.2021 acknowledgement number: 900386901261121under DTVSV Act, 2020 along with the applicable interest tillthe date of grant of refund and;”

4. The petitioner had filed its return of income for Assessment Year [AY]1999-2000 on 29.12.1999 declaring a total income of ₹21,97,770/-. Subsequently, on 11.04.2000, the petitioner filed its revised return declaring a total income of ₹11,55,450/-. The Assessing Officer [AO] examined the saidreturn and issued an assessment order under Section 143(3) of the Income TaxAct, 1961 [Act] assessing the petitioner’s income for relevant assessment yearat ₹79,92,900/-. Aggrieved by the same, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] which was partlyallowed by an order dated 27.12.2002.Thereafter, the petitioner filed anappeal before the Income Tax Appellate Tribunal [ITAT] impugning the orderdated 27.12.2002 passed by the learned CIT(A) to the extent that its appeal hadbeen rejected.

5. The learned ITAT dismissed the petitioner’s appeal by an order dated18.08.2004. The petitioner appealed the said decision before this court by filingan appeal under Section 260A of the Act [being ITA No.106/2005]. The saidappeal was admitted by an order dated 15.04.2005. This court disposed of thesaid appeal by a judgment dated 03.11.2020. Thereafter, the petitioner made adeclaration under Direct Tax Vivad Se Vishwas Scheme, 2020 as enacted bythe Finance No.3 Act, 2020. The dispute in regard to the assessment yearsstood fully settled by the Designated Authority by issuing a certificate dated26.11.2021 in Form-5. The petitioner had already deposited the tax and otherdues part of which now required to be refunded. It is the petitioner’s grievancethat the said refund has not been processed despite numerous reminders. In theaforesaid context, the petitioner has filed the present petition seeking adirection to the respondents to process its refund.

6. In view of the above, we consider it apposite to direct the concernedauthorities to process the petitioner’s claim for refund along with interest inaccordance with law and bearing in mind the decision of this Court in Ms.Anjul v. Office of Principal Commission of Income-tax: [2022] 145

taxmann.com 140 (Del.) as expeditiously as possible and in any event within aperiod of six weeks from date.

7. The petition is disposed of in the aforesaid terms.

VIBHU BAKHRU, J

TEJAS KARIA, J

MAY 5, 2025‘gsr’Click here to check corrigendum, if any