Mr Divyansree Singh, Advocates v. Commissioner Of Income Tax Cum Designated Authority International Taxation 2 New Delhi & Anr

$~96 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 14692/2025SMT NEERA JAIN LH OF LATE SH NAVAL KISHOR JAIN versus COMMISSIONER OF INCOME TAX CUM DESIGNATEDAUTHORITY INTERNATIONAL TAXATION 2NEW DELHI & ANR. .....RespondentsThrough:MrGauravGupta,SSC,MrShivendra Singh, Mr Yojit Pareek,JSC and Mr Surya Jindal, Advocate CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR O R D E R22.09.2025 % 1.This petition is filed with the following prayers:- “a) Issue a writ of mandamus or any other appropriatewrit, order or direction directing the Respondents toreleaseinterest amounting to Rs.1,17,660/-, underSection 244A of the Income Tax Act, 1961, on accountof delay of more than 48 months in issuance of refundof Rs.4,80,247/- under DTVSV Act, 2020.” 2.Our attention has been drawn to annexure P3 to the writ petition,which is the representation made by the petitioner to the Commissioner ofIncome Tax cum Designated Authority on 26.05.2025with a prayer thatinterest be granted in line with the Section 244A of the Income Tax Act,1961 with effect from 31.05.2021. In fact, we note that the petitioner has quantified the amount as well. 3.The petitioner has also placed before us a copy of the judgment in thecase of W.P.(C) No.1985/2022 titled Mrs.Anjul v. Office of PrincipalCommissioner of Income Tax-12 & Others decided on 04.11.2022 insupport of his submission. 4.If that be so, we dispose of this writ petition by directing theAssessing Officer to treat the present writ petition as a representation anddispose of the same by a reasoned and speaking order keeping in view thejudgments which have been referred to in the representation within a periodof eight weeks from today, as an outer limit. On the passing of the order andupon the said decision, the follow up action, if required shall be taken withina period of three weeks thereafter. 5.The petition is disposed of in above manner. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 22, 2025M