+W.p.(C) v. Deputy Commissioner Of Income Taxcircle 7 (1) Delhi & Anr

$~88, 89 and 90 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 13775/2024FCM TRAVEL SOLUTIONS (INDIA)PRIVATE LIMITED.....PetitionerThrough:MrRucheshSinha,MrManujSabharval and Ms Monalisa Maity, Advocates. versusDEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR. .....Respondents Through:Mr Vipul Agrawal, SSC. AND +W.P.(C) 13778/2024FCM TRAVEL SOLUTIONS (INDIA)PRIVATE LIMITED .....PetitionerThrough:MrRucheshSinha,MrManujSabharval and Ms Monalisa Maity, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAXCIRCLE 7 (1) DELHI & ANR. .....RespondentsThrough:Mr Vipul Agrawal, SSC. AND +W.P.(C) 13779/2024FCM TRAVEL SOLUTIONS (INDIA)PRIVATE LIMITED .....PetitionerThrough:MrRucheshSinha,MrManujSabharval and Ms Monalisa Maity,Advocates. versusDEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR......Respondents Through:Mr Vipul Agrawal, SSC. % CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R22.10.2024 1.The petitioner has filed the present set of petitions, inter alia, prayingthat directions be issued to the respondents to process and pay interest on therefunds in accordance with Section 244A of the Income Tax Act, 1961(hereafter the Act) for the respective assessment years (2016-17, 2018-19and 2019-20). 2.The learned counsel appearing for the Revenue submits that theAssessingOfficer’scomputationisdifferentfromthepetitioner’scomputation as set out in the petitions and the same are required to bereconciled. 3.The question whether the petitioner would be entitled to interest fromthe date on which the interest is paid and not till the date on which the orderfor refund is passed, is covered by the decision of this Court in NokiaSolutions and Networks India Pvt. Ltd. v. Additional Commissioner ofIncome Tax and Ors.: W.P.(C) 11071/2019, decided on 30.09.2024. ThisCourt has held that the interest would be payable till the date on which thepayment of refund is paid and not on the date of passing of an order forgrant of refund. 4.In the aforesaid circumstances, we consider it apposite to dispose ofthese petitions by directing the concerned Assessing Officer to treat thesepetitions as a representation and process the petitioner’s claim for interest on refund in accordance with law bearing in mind the decision of this Court inNokia Solutions and Networks India Pvt. Ltd. v. Additional Commissionerof Income Tax and Ors. (supra), within a period of six weeks from date. 5.These petitions are disposed of in the aforesaid terms. VIBHU BAKHRU, J SWARANA KANTA SHARMA, JOCTOBER 22, 2024RKClick here to check corrigendum, if any