FCBINTERFACE COMMUNICATIONS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 (1) GURGAON AND OHTERS

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CWP/17551/2024HC Punjab & HaryanaPHHC01095749202408 April 2026Author: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court observed that there was an abnormal delay by the respondent-Revenue in deciding the rectification application filed by the petitioner. The application sought to rectify the amount of refund determined by the respondent through its intimation dated 08.08.2005. Consequently, the Court disposed of the petition with a direction to the respondent-authority to take a final decision on the aforesaid application dated 12.05.2006 within a period of two months from the date of receipt of a copy of the order. This decision was to be made after granting an opportunity of personal hearing to the petitioner and permitting the petitioner to produce any supporting evidence.

What were the facts?

The petitioner, FCB Interface Communications Private Limited, filed a writ petition seeking a direction to the Deputy Commissioner of Income Tax to decide a rectification application filed under Section 154 of the Income Tax Act, 1961. This application, filed on 12.05.2006, sought to rectify the amount of refund due to the petitioner as per an intimation dated 08.08.2005. The petitioner submitted that the rectification application had been pending for approximately 20 years, despite several reminders. The respondent-Revenue admitted the pendency of the application but sought to justify the delay by stating that TDS certificates required manual collection and verification. The High Court noted the abnormal delay in deciding the rectification application.

What were the issues?

1. Whether the respondent-Revenue has unduly delayed the decision on the petitioner's rectification application filed under Section 154 of the Income Tax Act, 1961, seeking to rectify the refund amount determined by an intimation dated 08.08.2005. Assessee's Contention: The petitioner argued that the rectification application has been pending for approximately 20 years, despite numerous reminders, and sought a direction for its expeditious disposal. Revenue's Contention: The respondent-Revenue admitted the pendency of the application but attempted to justify the delay by stating that TDS certificates needed manual collection and verification.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
CWP-17551-2 IN THE FCB Interface Deputy Comm CORAM : H H Present : M M fo M fo DEEPAK SIB Le petitioner wou direction to t application file 1961 (for shor the intimation under Section 2. In petitioner subm before the res several remind 3. L delay in decis 2024 (O&M) E HIGH COURT OF PUNJAB CHANDIGARH CWP-1755 Date of De Communications Private Limite Versus missioner of Income Tax Circle 1 HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Manuj Sabharwal, Advocate Mr. Shvetanshu Goel, Advocate, or the applicant-petitioner. Mr. Varun Issar, Standing Counse or the respondent-Income Tax. *** BAL, J. (Oral) earned counsel for the petitioner uld be satisfied if the present p the respondent-Revenue to tak ed by the petitioner under Sectio rt, ‘the Act’) seeking therein to re sent to the petitioner through or 143 of the Act. n support of the afore alternate p mits that the rectification appli spondent for the last about 20 ders sent by the petitioner seekin earned counsel for the respon ion of the petitioner’s aforesaid Page 1 of 2 B AND HARYANA AT H 51-2024 (O&M) ecision : 08.04.2026 ed …Petitioner (1), Gurgaon and others …Respondents AK SIBAL A BANERJI and el, r submits that at this stage the petition is disposed of with a ke a final decision on the on 154 of the Income Tax Act, ectify the amount of refund in rder dated 08.08.2005, passed prayer learned counsel for the ication, as above, is pending years and this is in spite of g therein its final decision. ndent-Revenue admits to the d rectification application but VANDANA 2026.04.10 16:59 I attest to the accuracy and integrity of this document CWP-17551-2 seeks to justif petitioner’s ca 4. A is abnormal de the rectificatio the amount of intimation 08. direction to t aforesaid appli the date of re opportunity of petitioner to pr April 08, 202 vandana Whether speak Whether repor 2024 (O&M) fy such delay on the ground se were required to be manually After hearing learned counsel for elay by the respondent-Revenue on application filed by the petitio f refund determined by the res .08.2005. Accordingly, we disp the respondent-authority to ta ication dated 12.05.2006 within

eceipt of a copy of this order f personal hearing to the petit roduce evidences, if any, in supp (DEEP

J (LAPIT

J

26

king/reasoned :

Yes/No rtable :

Yes/No that TDS certificates in the collected and verified. the parties, we find that there e in taking a final decision on oner seeking therein to rectify pondent-Revenue through its pose of this petition with a ake a final decision on the a period of two months from r but only after granting an tioner as also permitting the port of its claim. PAK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.04.10 16:59 I attest to the accuracy and integrity of this document

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