Gautam Chawla - Erstwhile v. Assistant Commissioner Of Income Tax, Circle 46-1, New Delhi & Ors

$~169 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3275/2024 GAUTAM CHAWLA - ERSTWHILE PARTNER OF DISSOLVED FIRM NATHUMAL JEWELLERS ..... Petitioner Through: Mr. Sumit Lalchandani, Mr. Salil Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Utkarsh Kr. Gupta and Mr. Amandeep Mehta, Advocates versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 46-1, NEW DELHI & ORS. ..... Respondents ..... Respondents Through: Counsel (appearance not given) CORAM: HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R% 04.03.2024 CM APPL 13524/2024 (Exemption) 1. Allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 3275/2024 1.The solitary relief which is sought on the instant writ petition is for directions being framed to issue a refund in a time bound manner. for directions being framed to issue a refund in a time bound manner. 2.Undisputedly, the petitioner holds a Form 5 dated 4 May 2022 duly issued in terms of the provisions made under the Direct Tax Vivad Se Vishwas Act, 2020. duly issued in terms of the provisions made under the Direct Tax Vivad Se Vishwas Act, 2020. 3.In view of the aforesaid, we dispose of the instant writ petition directing the respondents to duly verify and examine the claim as raised and to ensure that the refund is processed and released alongwith statutory interest as payable within a period of six weeks from today. 4.The aforesaid would be subject to verification of all facts and there being no other legal impediment. YASHWANT VARMA, J. MARCH 4, 2024 p’ma PURUSHAINDRA KUMAR KAURAV, J.