SALESFORCE.COM SINGAPORE PTE. LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI & ORS.

2025 CM APPL. 75476/2025(direction) in W.P.(C) 1913/2025; CM APPL. 76486/2025(direction) in W.P.(C) 1887/2025

By instituting the proceedings of this writ petition under Article 226 of the Constitution of India, the petitioner has made a prayer seeking direction to the respondents to grant the refund along with appropriate interest as per the provisions contained in Section 244A(1) and 244A(1A) of Income Tax Act pertaining to the Assessment Years 2018-19, 2020-21 and 2021-22. 3. It has been contended by learned counsel for the petitioner that the appeal was decided by the Income Tax Appellate Tribunal on 17.05.2024, against which no further steps have been taken by the department of Revenue to challenge the same.

Accordingly, having regard to the aforesaid facts, we dispose of this writ petition along with pending application with the direction to the appropriate authority of the respondent to take a decision on the prayer of the petitioner for refund along with the applicable interest accrued thereon, with due expedition, within a period of two months from the date the certified copy of the order is produced before the authority concerned.”

Whereas, W.P.(C) 1887/2025 was disposed of by the Court on 14.02.2025 in the following manner:- “1. Heard the learned counsel for the parties.

By instituting the proceedings of this writ petition under Article 226 of the Constitution of India, the petitioner has made a prayer seeking direction to the respondents to grant the refund along with appropriate interest as per the provisions contained in Section 244A(1) and 244A(1A) of Income Tax Act pertaining to the Assessment Year 2017-18. 3. It has been contended by learned counsel for the petitioner that the appeal was decided by the Income Tax Appellate Tribunal on 30.08.2022, against which 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 09/12/2025 at 12:07:15

Accordingly, having regard to the aforesaid facts, we dispose of this writ petition along with pending application with the direction to the appropriate authority of the respondent to take a decision on the prayer of the petitioner for refund along with the applicable interest accrued thereon, with due expedition, within a period of two months from the date the certified copy of the order is produced before the authority concerned.”

Earlier, the petitioner moved CM APPL. 44575/2025 CM APPL. 44582/2025 and CM APPL. 44639/2025 in W.P.(C) 1913/2025 and CM APPL. 44550/2025 in W.P.(C) 1887/2025, which were disposed of vide order dated 25.07.2025. 4. Again, the petitioner moves CM APPL. 75476/2025 and CM APPL. 76486/2025 in W.P.(C) 1913/2025 and W.P.(C) 1887/2025 respectively with the following prayers:- CM APPL. 75476/2025 “(a) Direct the Respondents to comply with the directions passed by this Hon’ble Court vide orders dated 14.02.2025 and 25.07.2025 by granting refunds for AY 2018-19 and 2021-22 with appropriate interest till the date of grant of refund under sections 244A(1) and 244A(1A) of the Act, and by granting appropriate interest till the date of grant of refund under sections 244A(1) and 244A(1A) of the Act for AY 2018-19 and AY 2020-21, in a time bound manner; (b) Direct the Respondent No.1/JAO to dispose of the pending rectification applications dated 19.06.2025 (filed on 23.06.2025) for Assessment Year 2018-19 and Assessment Year 2020-21, and application dated 01.09.2025 (filed on 08.09.2025) filed by the Petitioner for Assessment Year 2021-22; and 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 09/12/2025 at 12:07:15

Mr. Vishal Kalra, learned counsel appearing for the applicant states that an order granting effect of the order of Income Tax Appellate Tribunal (ITAT) in respect of the Assessment Year (AY) 2017-18, 2018-19, 2020-21 and 2021-22 have been passed by the respondent and the interest has been granted under Section 244A(1) of the Income Tax Act, 1961 (the Act), but benefit of Section 244A(1A) of the Act has not been granted in all the years.

Mr. Siddhartha Sinha, learned SSC states that the order under Section 244A(1A) of the Act in respect of AY 2017-18 has been passed. He also states that similar orders shall also be passed in other AYs and the follow up action shall be taken within a period of two weeks from today. He also states that refund shall be made in respect of AY 2018-19 and 2021-22 within the same time period. 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 09/12/2025 at 12:07:15