+ W.p.(C) v. Deputy Commissioner Of Income Tax Circle-16-1, Delhi & Anr
High Court
18 Sep 2025 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
+ W.p.(C) v. Deputy Commissioner Of Income Tax Circle-16-1, Delhi & Anr
Date of order
18 Sep 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-16-1, Delhi & Anr, the High Court (2025) decided the matter under Section 244A of the Income-tax Act.
Decision: The petition is disposed of
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~46
IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 17473/2024 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED FORMERLY KNOWN AS ALCATEL-LUCENT MANAGED SOLUTIONS INDIA PRIVATE LIMITED NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED FORMERLY KNOWN AS ALCATEL-LUCENT MANAGED SOLUTIONS INDIA PRIVATE LIMITED
.....Petitioner
Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Mr. Puru Medhira, Advs. Agarwal, Mr. Puru Medhira, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-16-1, DELHI & ANR.
.....Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel, Mr. Apoorv Agarwal, Mr. Parth Samwal, Jr. SCs, Ms Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms Muskaan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit Advs. Counsel, Mr. Apoorv Agarwal, Mr. Parth Samwal, Jr. SCs, Ms Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms Muskaan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit Advs.
CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMARO R D E R
%
18.09.2025
1.This petition has been filed with the following prayers:
“(a) Issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate writ or order directing the Respondents to refund the amount to INR 4,04,41,305 along with applicable statutory interest under section 244A within a period of two weeks;
(b) For such further and other reliefs,
including costs of this Petition, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case.”
2.During the course of hearing, a reference has been made to the representation dated 21.05.2021 made in respect of the prayers in the petition, which has not been considered till date. Ld. Counsel for the respondents submits that the said representation shall be disposed of by the competent authority within 12 weeks as an outer limit.
3.Submission is taken on record. The petition is disposed of. 4.After the decision on the representation, the parties shall proceed in accordance with law. 4.After the decision on the representation, the parties shall proceed in accordance with law.
V. KAMESWAR RAO, J
SEPTEMBER 18, 2025
dd
VINOD KUMAR, J
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