Warnermedia India Pvt Ltd (Formerly Known Asturner International India Private Limited v. Assistant Commissioner Of Income Tax Circle 25 1New Delhi & Anr

$~32 to 35 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 7117/2025 +W.P.(C) 7118/2025 +W.P.(C) 7123/2025+W.P.(C) 7124/2025+W.P.(C) 7124/2025 WARNERMEDIA INDIA PVT LTD (FORMERLY KNOWN ASTURNER INTERNATIONAL INDIA PRIVATE LIMITED) .....PetitionerThrough:Mr.DeepakChopra,Mr.RohanKhare and Ms. Priyam Bhatnagar,Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 1NEW DELHI & ANR......RespondentsThrough:Advocate (appearance not given) CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R23.05.2025 % CM APPL. 32152/2025 (Exemption) in W.P.(C) 7117/2025CM APPL. 32153/2025 (Exemption) in W.P.(C) 7118/2025CM APPL. 32161/2025 (Exemption) in W.P.(C) 7123/2025CM APPL. 32162/2025 (Exemption) in W.P.(C) 7124/2025 1.Exemptions are allowed, subject to all just exceptions. 2.The applications stand disposed of. W.P.(C) 7117/2025 W.P.(C) 7118/2025W.P.(C) 7123/2025W.P.(C) 7124/2025 3.Issue notice. 4.The learned counsel for the respondent accepts notice. 5.The petitioner has filed the present set of petitions, inter alia, prayingthat the direction be issued to the respondent to dispose of their applicationfor rectification. 6.Mr. Deepak Chopra, the learned counsel for the petitioner has handedover a tabular statement indicating the dates on which the rectificationapplications were filed. The said tabular statement is set out below: grant due credit of prepaid taxes,rectification of which was soughtand is pending as on date.rectification of which was soughtand is pending as on date. 7.He submits that in case of Assessment Years [‘AY’] 2007-08 and2008-09, the final assessment orders passed by the AO was subject matter ofappeals and were quashed by this Court in terms of the orders passed inW.P.(C) 4260/2015 and W.P.(C) 4261/2015 as they fell foul of theprovisions of Section 144C of the Income Tax Act, 1961. He submits thatthe appeal effect orders were also passed for the relevant assessment yearsbeing AY 2007-08 and AY 2008-09. However, the AO failed to grant duecredit for the taxes paid. It is in the aforesaid background that the petitionerhad filed applications dated 30.08.2017 seeking rectification of the saidorders. 8.He submits that in respect of AYs 2015-16 and 2016-17, the mattersstood concluded in terms of the directions issued by the Dispute ResolutionPanel [‘DRP’], as the petitioner did not appeal the final assessment orderspassed in respect of the said assessment years [AYs 2015-16 and 2016-17].He submits that, however, while passing the final assessment order, the AOerred in not granting credit for prepaid taxes. And, that is the subject matterof the rectification application dated 19.09.2019 and 18.12.2023 preferred inrespect of AYs 2015-16 and 2016-17, respectively. 9.The learned counsel for the Revenue, who appears on advance notice,submits that he has no objection if the petitions are allowed and thedirections are granted for disposing of the rectification applications. Thelearned counsel for the Revenue, however, submits that the period of twoweeks, as prayed for by the petitioner is insufficient, and six weeks be granted for disposing of the application. 10.In view of the above, we direct the respondent to dispose of therectification applications filed by the petitioner as expeditiously as possibleand in any event, within a period of six weeks from today. 11.The petitions are allowed in the aforesaid terms. VIBHU BAKHRU, J MAY 23, 2025PB TEJAS KARIA, J Click here to check corrigendum, if any