Melco India Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 16 (1) & Ors

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2478/2023 MELCO INDIA PVT LTD .....Petitioner Through: Mr. Rajat Mittal & Mr. Suprateek Neogi, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 16 (1) & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA % O R D E R10.07.2024 1.Learned counsel for the writ petitioner on instructions states that although the principal amount of refund due and payable has been released, an issue with respect to the payment of interest still remains. We are informed that although interest has been paid @ 6%, according to the writ petitioner, the refund was liable to be granted along with interest @ 9%. 2.Bearing in mind the limited nature of the grievance which remains, we dispose of the writ petition according liberty to the writ petitioner to move an appropriate application under Section 154 of the Income Tax Act, 1961. Any such application, if made, shall be disposed of expeditiously and in accordance with law. All rights and contentions of respective parties are kept open. YASHWANT VARMA, J. JULY 10, 2024/kk RAVINDER DUDEJA, J.