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

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W.P.(C)/7168/2026HC DelhiDLHC01023212202607 October 2026Bench: HON'BLE DR. JUSTICE ADITI CHOUDHARY,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petitions. The Court noted that the Assessing Officer had passed orders determining the refund and applicable interest. The Senior Standing Counsel for the respondents assured that the payment would be made within four weeks. Consequently, 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, on or before November 30, 2026. The Court did not leave any issue undecided, as the matter was resolved by the assurance of payment and the subsequent directions.

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. The petitions were filed against the Deputy Commissioner of Income Tax, Circle-2-2-1, International Tax, New Delhi, and another respondent. During the pendency of these writ petitions, the Assessing Officer (AO) passed orders and determined the refund and applicable interest. 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.

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. (mixed question of fact and law). 2. Whether the respondents are liable to pay the determined refund and applicable interest to the petitioner within a stipulated timeframe (mixed question of fact and law). Assessee's Contention: The petitioner informed the Court that the AO had passed orders determining the refund and applicable interest during the pendency of the writ petitions. The petitioner sought directions for the payment of these amounts. Revenue's Contention: The learned Senior Standing Counsel for the respondents assured the Court that the requisite amount shall be paid/credited in the petitioner’s account within four weeks. No specific authorities or precedents were mentioned in the judgment for either side.

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 11:34:47

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 11:34:47

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