MIXPANEL, INC. vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2-2-1, INTERNATIONAL TAX, NEW DELHI & ANR.

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W.P.(C)/7165/2026HC DelhiDLHC01023209202607 October 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE DR. JUSTICE ADITI CHOUDHARY2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petitions. The Court directed the Assessing Officer to pay the requisite amount along with applicable interest under Section 244A and Section 244A(1A) of the Income Tax Act, 1961, in accordance with the law. This payment was to be made on or before November 30, 2026. The Court noted that the Assessing Officer had passed orders and determined the refund and interest, and the revenue assured payment within four weeks. The Court's direction was to ensure this payment was completed by the specified date. The interlocutory applications were also disposed of along with the writ petitions.

What were the facts?

The petitioner, Mixpanel, Inc., filed three writ petitions (W.P.(C) 7165/2026, 7166/2026, and 7168/2026) before the Delhi High Court. During the pendency of these petitions, the Assessing Officer (AO) passed orders and determined the refund and applicable interest for the petitioner. The Senior Standing Counsel for the respondents assured the Court that the requisite amount would be paid or credited to the petitioner's account within four weeks. The Court was informed of these developments by the learned counsel for the petitioner.

What were the issues?

1. Whether the Assessing Officer has passed the necessary orders determining the refund and applicable interest for the petitioner, Mixpanel, Inc. (Question of fact). Assessee's Contention: The petitioner's counsel informed the Court that the Assessing Officer had indeed passed orders and determined the refund and applicable interest during the pendency of the writ petitions. Revenue's Contention: The Senior Standing Counsel for the respondents assured the Court that the requisite amount would be paid/credited in the petitioner's account within four weeks, implying that the process of determination and payment was being addressed.

Which sections of the Income-tax Act were involved?

Section 244A,Section 244A(1A)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 7165/2026
W.P.(C) 7166/2026
W.P.(C) 7168/2026

Read from the judgment's own cause title. This page is filed under one of them.

$~4, 5 & 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010232092026 + W.P.(C) 7165/2026 # CNR No. DLHC010232102026 + W.P.(C) 7166/2026 # CNR No. DLHC010232122026 + W.P.(C) 7168/2026

MIXPANEL, INC.

.....Petitioner Through: Mr. Kamal Sawhney & Mr. Nishank Vashistha, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2-2-1, INTERNATIONAL TAX, NEW DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Shamindra Kumar Dev, Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE DR. JUSTICE ADITI CHOUDHARY

O R D E R %

07.10.2026 1. Learned counsel for the petitioner informed that during the pendency of the present writ petitions, the Assessing Officer (AO) has passed orders and determined the refund and applicable interest. 2. Mr. Gaurav Gupta, learned Senior Standing Counsel for the respondents assures that the requisite amount shall be paid/credited in the petitioner’s account within four weeks. 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 12/10/2026 at 11:27:28

3.

We, therefore, dispose of the writ petitions while directing the AO to pay the requisite amount alongwith applicable interest under Section 244A and Section 244A(1A) of the Income Tax Act, 1961 in accordance with law, on or before 30.11.2026. 4. Writ petitions stand disposed of alongwith interlocutory applications.

DINESH MEHTA, J.

ADITI CHOUDHARY, J. OCTOBER 7, 2026/sid

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 12/10/2026 at 11:27:28

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