+ W.p.(C) v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi & Anr
High Court
04 Mar 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
+ W.p.(C) v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi & Anr
Date of order
04 Mar 2025
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In + W.p.(C) v. Deputy Commissioner Of Income Tax Circle 7 (1) Delhi & Anr, the High Court (2025) decided the matter under Section 151 of the Income-tax Act.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~21 to 23
IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 13775/2024 FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED
.....Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates Maity, Advocates
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR. .....Respondents DELHI & ANR. .....Respondents
Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC for Revenue Sakshi Shairwal, Jr. SC for Revenue
+ W.P.(C) 13778/2024 FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED
.....Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates Maity, Advocates
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR. .....Respondents DELHI & ANR. .....Respondents
Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC for Revenue Sakshi Shairwal, Jr. SC for Revenue
+ W.P.(C) 13779/2024
FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED
.....Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates Maity, Advocates
versus
%
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR. .....Respondents DELHI & ANR. .....Respondents
.....Respondents
Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC Sakshi Shairwal, Jr. SC
CORAM:
HON'BLE THE CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELAO R D E R28.02.2025
CM APPL. 12008/2025 in W.P.(C) 13775/2024
CM APPL. 11903/2025 in W.P.(C) 13778/2024CM APPL. 12035/2025 in W.P.(C) 13779/2024
1.These are the applications filed under section 151 of the Code of Civil Procedure, 1908 on behalf of the petitioner to process the interest on refund, as directed bythis Court vide order dated 22.10.2024, in the captioned writ petitions.
2.Mr. Ruchesh Sinha, learned counsel for the petitioner draws attention of this Court to order dated 22.10.2024, whereby this Court has disposed of the captioned writ petitions by directing the respondents to process the petitioner’s claim for interest on refund within a period of six weeks from date. Learned counsel for the petitioner states that the same has not been complied with till date.
3.Mr. Vipul Agarwal, learned senior standing counsel appearing for the revenue submits that the revenue will process the claim for interest on refund as soon as possible.
4.On the aforesaid statement, this Court considers it apposite to dispose of these applications by directing the respondent to strictly comply with the directions passed by this Court vide order dated 22.10.2024, within a period of 4 weeks, if not; affidavit to the same effect shall be filed by the revenue.
DEVENDRA KUMAR UPADHYAYA, CJ
FEBRUARY 28, 2025/rl
TUSHAR RAO GEDELA, J
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