LEX SPORTEL VISION PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1) & ORS.

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W.P.(C)/10016/2025HC DelhiDLHC01044587202528 July 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court disposed of the writ petition with a direction to the respondents to refund the amount to the assessee within a period of six weeks from the date of the order. The refund is to be accompanied by applicable interest as per law. The court relied on the assurance given by the revenue's counsel, who stated that the refund would be processed and issued within six weeks with interest. The specific legality of the adjustment of the AY 2024-25 refund against the AY 2018-19 demand was not explicitly decided on merits, but the outcome was a direction for the refund to be issued. No issue was expressly left undecided.

What were the facts?

The petitioner, Lex Sportel Vision Private Limited, filed a writ petition before the Delhi High Court challenging the adjustment of its refund for Assessment Year (AY) 2024-25 against a demand for AY 2018-19. The respondents are the Deputy Commissioner of Income Tax Circle 13(1) and others. The court was informed via an email from the Assistant Commissioner of Income Tax that the refund for AY 2024-25 would be processed and refunded to the assessee as soon as possible. The counsel for the respondents stated that while no specific timeline was given in the communication, the refund would be made within six weeks with applicable interest.

What were the issues?

1. Whether the adjustment of the refund for AY 2024-25 against the demand of AY 2018-19 was lawful, and if not, what is the appropriate relief for the assessee? (Mixed question of law and fact, concerning principles of set-off and refund processing under the Income Tax Act, 1961). Assessee's Contention: The assessee filed a writ petition seeking the refund of AY 2024-25, implying a dispute over the adjustment made against the AY 2018-19 demand. Revenue's Contention: The revenue, through its counsel, communicated that the refund for AY 2024-25 would be processed and issued to the assessee. They further stated that the refund would be made within six weeks with applicable interest, although no specific timeframe was initially provided in the communication.

AI-generated summary — verify with the full judgment below

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10016/2025

LEX SPORTEL VISION PRIVATE LIMITED .....Petitioner Through: Mr Tanmay Bhatnagar, Mr Karanjot Singh, Mr Snehal Ranjan Shukla and Mr Avtar Lamba, Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1) & ORS.

.....Respondent Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

28.07.2025

CM APPL. 41669/2025 1. Exemption allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 10016/2025 3. The learned counsel for the respondents has placed before us an E- mail dated 26.07.2025 of the Assistant Commissioner of Income Tax Circle 13(1), New Delhi addressed to Mr.Gaurav Gupta, counsel for the respondent to state that the refund of Assessment Year (AY) 2024-25 for which the present petition has been filed, adjusted against the demand of AY 2018-19 shall be refunded to the assessee as soon as possible. 4. Mr. Gaurav Gupta states that though specific time period has not been 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 05/08/2025 at 12:18:57

stated in the communication, the refund shall be made within a period of six weeks with applicable interest as per law. 5. If that be so, we dispose of the petition with a direction to the respondents to make the refund within a period of six weeks from today with applicable interest as per law.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 28, 2025 tg

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 05/08/2025 at 12:18:57

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