MS CTC GEOTECHNICAL PRIVATE LIMITED THROUGH DR KANWARJIT SINGH CHAWALA DIRECTOR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) & ANR.

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W.P.(C)/3625/2026HC DelhiDLHC01010709202601 October 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE DR. JUSTICE ADITI CHOUDHARY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned Senior Standing Counsel for the respondents, on instructions, informed the court that the due refund has been calculated and credited to the petitioner's account, thereby rendering the writ petition infructuous. The Court granted liberty to the petitioner to take an appropriate remedy by way of filing a rectification application or seeking revival of the writ petition if any grievance still persists. Consequently, the writ proceedings were closed and the writ petition, along with the pending application, was disposed of. No specific finding on the merits of the original grievance was made, as the matter was settled by the refund being credited.

What were the facts?

The petitioner, MS CTC GEOTECHNICAL PRIVATE LIMITED, filed a writ petition before the Delhi High Court challenging an order or action by the Deputy Commissioner of Income Tax Circle 4(2) & Anr. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner approached the High Court by way of a writ petition. The respondents, represented by learned Senior Standing Counsel, informed the court that the due refund has been calculated and credited to the petitioner's account.

What were the issues?

1. Whether the writ petition has become infructuous due to the respondent crediting the due refund to the petitioner's account? Assessee's Contention: Not explicitly recorded, but the filing of the writ petition implies a grievance regarding the refund. The petitioner sought appropriate remedy from the High Court. Revenue's Contention: The respondent's counsel, on instructions, informed the Court that the due refund has been calculated and credited to the petitioner's account, rendering the petition infructuous.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010107092026 + W.P.(C) 3625/2026, CM APPL. 17559/2026 MS CTC GEOTECHNICAL PRIVATE LIMITED THROUGH DR KANWARJIT SINGH CHAWALA DIRECTOR .....Petitioner

Through: Ms. Vibhooti Malhotra and Mr. Aniket Khanduri, Advocates

Versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) & ANR.

.....Respondents Through: Mr. Anurag Ojha, SSC with Mr. V.K. Saksena and Ms. Hemlata Rawat, JSCs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE DR. JUSTICE ADITI CHOUDHARY

O R D E R %

01.10.2026

Learned Senior Standing Counsel for the respondents, on instructions, informs that the due refund has been calculated and credited to petitioner’s account and, therefore, the petition has rendered infructuous. 2. While granting liberty to the petitioner to take an appropriate remedy by way of filing a rectification application or seeking revival of the writ petition, if any grievance of the petitioner still persists, writ proceedings are closed. 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 05/10/2026 at 11:14:44

Accordingly, the writ petition stands disposed of alongwith pending application.

DINESH MEHTA, J.

ADITI CHOUDHARY, J. OCTOBER 1, 2026/p’ma 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 05/10/2026 at 11:14:44

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