ARICENT TECHNOLOGIES (HOLDINGS) LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
What did the High Court hold?
The Delhi High Court held that since the orders of the Income Tax Appellate Tribunal (ITAT) for Assessment Years 2008-09 and 2015-16 had not been challenged by the Revenue by filing appeals under Section 260A of the Income Tax Act, 1961, these orders had attained finality. The Court found that the inaction of the respondents in granting the consequential refunds and interest was in contravention of Sections 240 and 244A of the Act. Consequently, the High Court disposed of the writ petitions with a direction to the Assessing Officer to pass the appeal effect orders for both assessment years within twelve weeks of receiving the order. The Assessing Officer was also directed to grant any consequential refund of tax paid/deposited by the petitioner, along with applicable interest, in accordance with the law.
What were the facts?
The petitioner, Aricent Technologies (Holdings) Ltd, filed two writ petitions before the Delhi High Court seeking directions for the respondents (Assistant Commissioner of Income Tax and another) to pass appeal effect orders for Assessment Years 2008-09 and 2015-16. The petitioner stated that the Income Tax Appellate Tribunal (ITAT) had deleted additions/disallowances made by the Assessing Officer for these years. Consequently, the petitioner claimed entitlement to consequential refunds of taxes paid/deposited, along with applicable interest. The Revenue's counsel accepted notice but stated they had no instructions. The High Court noted that the ITAT orders had not been assailed under Section 260A of the Income Tax Act, 1961, thus attaining finality.
What were the issues?
1. Whether the respondents are obligated to pass appeal effect orders for the ITAT's decisions for AY 2008-09 and 2015-16, and grant consequential refunds and interest, given that the ITAT's orders deleting additions/disallowances have attained finality. Assessee's Contention: The petitioner argued that the ITAT's orders dated July 26, 2019 (for AY 2008-09) and December 23, 2019 (for AY 2015-16) deleted the additions/disallowances made by the Assessing Officer. In light of these findings, the petitioner's returned income stood accepted, making them eligible for refunds of taxes paid/deposited along with applicable interest as per law. The petitioner relied on the principle that final ITAT orders must be given effect to. Revenue's Contention: The Revenue's counsel accepted notice but stated they had no instructions in the present cases, indicating no specific argument was presented against the petitioner's claim.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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 26/06/2026 at 21:01:17
O R D E R % 23.09.2022 C.M.No.42063/2022 in W.P.(C) 13763/2022 C.M.No.42064/2022 in W.P.(C) 13764/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) 13763/2022 W.P.(C) 13764/2022 By way of the present writ petitions, petitioner seeks directions to the respondents to pass the appeal effect orders of the orders passed by the Income Tax Appellate Tribunal (the ‘Tribunal’) for the Assessment Years 2008-09 and 2015-16 and grant consequential refund of tax paid/deposited by the petitioner along with applicable interest as per law. Learned senior counsel for the petitioner states that the Tribunal vide orders dated 26th July 2019 and 23rd December, 2019 for the Assessment Years 2008-09 and 2015-16 respectively deleted the additions/disallowances made by respondent No. 1 to the petitioner’s income. He states that in view of the findings of the Tribunal, the returned income of the petitioner stood accepted and the petitioner is entitled to refund of the taxes deposited/ paid/ deducted along with applicable interest as per law. Issue notice. Mr.Sanjay Kumar, senior standing counsel accepts notice on behalf of the respondents-revenue. He states that he has no instructions in the present cases. This Court is of the view that as the orders of Tribunal have not been assailed in appeals under Section 260A of the Income Tax Act, 1961 (‘the Act’), they have attained finality and the inaction of the respondents in 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 26/06/2026 at 21:01:17
granting the refunds is in contravention of Sections 240 and 244A of the Act. Consequently, the present writ petitions are disposed of with a direction to the Assessing Officer to pass the appeal effect orders of the orders passed by the Tribunal for the Assessment Years 2008-09 and 2015- 16 within twelve weeks of receipt of this order as well as grant, if any, the consequential refund of tax paid/deposited by the petitioner along with applicable interest in accordance with law. With the aforesaid directions, present writ petitions stand disposed of. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 23, 2022 KA 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 26/06/2026 at 21:01:17
More judgments on Section 240
- Madhavan Kesavan Haridas, Mumbai vs Income Tax Officer Ward 2(2)(1), MumbaiITA 5583/MUM/2026[2018-19]Status: Disposed7 Sept 2026AY 2018-19
- Sheetal Santosh Shetye, Mumbai vs ITO Ward 31(2)(1), MumbaiITA 2690/MUM/2026[2018-2019]Status: Disposed3 Jul 2026AY 2018-2019
- Improvement Trust, Rajpura vs ITO Exemption, ChandigarhITA 419/CHANDI/2025[2017-18]Status: Disposed3 Sept 2025AY 2017-18
- Nkb Infrastructure Private Limited, Rewari… vs Income Tax Officer, Ward-2, Rewari, HaryanaITA 5312/DEL/2024[2012-13]Status: Disposed31 Jul 2025AY 2012-13
- Vinay Parmanand Hariani, Mumbai vs ITO International Taxation Ward 2(2)(1)…ITA 2891/MUM/2024[2017-18]Status: Disposed24 Jul 2024AY 2017-18
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