> v. Deputy Director Of Income Tax & Ors

$~1 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 1102/2025 & CM APPL. 5449/2025RAMESH RAINA .....PetitionerThrough:Mr Ronit Ranjan, Mr Indronil Mohanand Mr Rishav Vats, Advocates. versus DEPUTY DIRECTOR OF INCOME TAX & ORS. .....RespondentsThrough:Mr Sunil Aggarwal, SSC, MrShivansh B Pandya, Mr ViplavAcharya, Ms Priya Sarkar, JSCs andMr Utkarsh Tiwari, Advocate.Ms Suruchi Mittal, SPC for UOI/R3. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R17.03.2025 % 1.The petitioner has filed the present petition, inter alia¸ impugning anotice dated 13.12.2021 issued under Section 143(1)(a) of the Income TaxAct, 1961 [hereafter the Act]. The petitioner also impugns the action of therespondent withholding of refund for assessment year (AY) 2024-25. 2.Mr Aggarwal, learned counsel appearing for the Revenue submits thatthe grievance of the petitioner has since been addressed and rectificationorder dated 06.03.2025 has been passed under Section 154 of the Act. 3.In terms of the said order, the demand of ₹2,77,870/- reflected as outstanding for AY 2012-13 has been rectified. 4.In view of the said order, the refund is due to the petitioner in respectof AY 2024-25 is not required to be adjusted against any outstandingdemand. 5.Mr. Aggarwal, also submits that in view of the above, the petitioner’srefund for AY 2024-25 will be processed in accordance with law. Therespondents are bound down to the said statement. 6.No further orders are required to be passed in this petition. The sameis disposed of. Pending application is also disposed of. VIBHU BAKHRU, J MARCH 17, 2025M TEJAS KARIA, J Click here to check corrigendum, if any