Mr. Manuj Sabharwal, Mr. Drona Negi And Mr. Ayush Kumar, Advocates v. Income-Tax Officer

$~57 & 58 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6654/2024 MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Ayush Kumar, Advocates. versus INCOME-TAX OFFICER, WARD 17(1), DELHI & ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav, Ms. Divya Varma, Mr. Gaurav Singh & Mr. Bhanu Kumar Singh, Advs. 58. + W.P.(C) 6656/2024 MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Ayush Kumar, Advocates. versus INCOME-TAX OFFICER, WARD 17(1), DELHI & ORS. ...Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav, Ms. Divya Varma, Mr. Gaurav Singh & Mr. Bhanu Kumar Singh, Advs. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA % O R D E R 12.08.2024 1.These two writ petitions pertain to Assessment Years[1] 2007-08 and 2006-07 respectively, and are confined to the claim for refunds asserted to be due for the aforesaid periods. 2.Mr. Sabharwal, learned counsel appearing for the writ petitioner, states that although the refunds for AY 2007-08 have been computed, the computation sheet as provided does not factor in interest which would otherwise be payable under Section 244A of the Income Tax Act, 1961[2]. 3.He accordingly submits that while the respondents should be called upon to release the refunds as computed by them, the same should be with liberty reserved to the writ petitioner to take recourse to appropriate remedies insofar as the claim for interest is concerned. 4.We are further informed by Mr. Maratha, learned counsel for the respondents, that for AY 2006-07 the respondents have been called upon to furnish certain additional documentation and subject to the same being duly provided to the concerned Assessing Officer[3], the claim for refund shall be disposed of in accordance with law and within a period of six weeks from today. 5. In view of the aforesaid, we dispose of these two writ petitions by requiring the respondents to pass appropriate orders and take consequential steps in terms thereof for both claims for refunds within a period of six weeks from today. 1 AYs 2 Act 3 AO 6.We also reserve liberty to the writ petitioner to adopt appropriate remedies if it be aggrieved by the computation of the refund by the respondents. YASHWANT VARMA, J. AUGUST 12, 2024/vp RAVINDER DUDEJA, J.