RAM KISHAN SENIOR CITIZEN vs. THE COMMISSIONER OF INCOME TAX & ANR.

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W.P.(C)/15178/2026HC DelhiDLHC01049433202612 October 2026Bench: HON'BLE DR. JUSTICE ADITI CHOUDHARY,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner informed the Court that the respondents have initiated the process for refund and expressed optimism about receiving it soon. Consequently, the Court decided to close the writ proceedings. The writ petition was disposed of based on the petitioner's submission that the refund process had commenced. The Court granted liberty to the petitioner to apply for revival of the writ petition if the requisite amount along with applicable interest was not credited within 15 days. No specific findings were made on the merits of any tax dispute, as the matter was resolved procedurally.

What were the facts?

The petitioner, Ram Kishan Senior Citizen, filed a writ petition before the Delhi High Court. The petition was filed against the Commissioner of Income Tax and another respondent. The specific assessment year(s) and the order or action under challenge are not detailed in the judgment. However, the core of the dispute appears to be related to a refund. The petitioner informed the Court that the respondents have initiated the process for refund and expressed hope of receiving it shortly. The writ proceedings were initiated prior to the refund process commencing.

What were the issues?

The primary issue before the High Court was whether the writ petition should be entertained. The petitioner's argument, as conveyed to the Court, was that the respondents have initiated the process for refund, and the petitioner is hopeful of receiving the refund within a short period. The revenue's contentions are not recorded in the judgment. The question before the court was essentially whether the writ petition was still maintainable given the subsequent actions of the revenue regarding the refund.

AI-generated summary — verify with the full judgment below

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010494332026 + W.P.(C) 15178/2026

RAM KISHAN SENIOR CITIZEN

.....Petitioner

Through: Mr. Sultan, Advocate.

versus

THE COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs. CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE DR. JUSTICE ADITI CHOUDHARY

O R D E R %

12.10.2026 1. Learned counsel for the petitioner informs the Court that after filing the present writ petition and before the matter could come up for consideration of the Court, the respondents have initiated the process for refund and he is hopeful of receiving the refund within a short period of time. 2. In view of the aforesaid, the writ proceedings are closed. The writ petition stands disposed of. 3. In case, the requisite amount alongwith applicable interest is not credited in petitioner’s account within a period of 15 days, the petitioner shall be free to apply for revival of the writ petition.

DINESH MEHTA, J.

ADITI CHOUDHARY, J. OCTOBER 12, 2026/nk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2026 at 11:42:05

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