+ W.p.(C) v. Principal Commissioner Of Income Tax 5 & Anr

$~18 IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 11984/2025MANOJ CHAUHANMANOJ CHAUHAN .....PetitionerThrough:Mr Dev Raj Sharma and Mr Sarthak,Advocates.Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX 5 & ANR......Respondent.....Respondent Through:Mr Shlok Chandra, SSC, Ms NaincyJain and Ms Madhavi Shukla, JSCsMr Ujjwal Jain, and Mr Dhananjay,AdvocatesJain and Ms Madhavi Shukla, JSCsMr Ujjwal Jain, and Mr Dhananjay,Advocates CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMARO R D E R%08.08.2025 CM APPL. 48857/2025(Exemption) 1.Exemption is allowed, subject to all just exceptions. 2.The application stands disposed of. W.P.(C) 11984/2025 3.This petition has been filed with the following prayers: “(A) Issue a writ of mandamus or any other appropriate writ,order or direction, directing the Respondents to allow the TDScredit of Rs.3,43,319, which was deducted in the name of lateShri Chaman Lal Chauhan, for AY 2018–19; (B) Direct the Respondents to rectify the intimation dated25.02.20200 issued under Section 154 of the Income Tax Act,1961;” 4.In fact, the petitioner is seeking a decision on the rectification application filed on 22.04.2025. It may be stated here that earlier arectification application was filed on 21.01.2020 which has been rejected bythe Centralised Processing Centre (CPC). 5.The learned counsel for the petitioner submits that a fresh rectificationapplication under Section 154 of the Income Tax Act, 1961 has been filedon 22.04.2025 along with the relevant documents addressed to theJurisdictional Assessing Officer (JAO). 6.If that be so, the application dated 22.04.2025 shall be decided by theJAO in accordance with law. 7.The petition stands disposed of with the aforesaid observation. V. KAMESWAR RAO, J AUGUST 08, 2025 RT VINOD KUMAR, J