CAMPUS ACTIVEWEAR LIMITED vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2) AND ORS

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W.P.(C)/10575/2025HC DelhiDLHC01048132202523 July 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE SAURABH BANERJEE2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition by directing the respondents to decide the rectification application filed by the petitioner on 04.01.2024 within a period of six weeks from the date of the order. The court acknowledged that the application had been received by the department with proper acknowledgment. The operative direction was to ensure the disposal of the application within the stipulated timeframe. No specific finding was made on the merits of the rectification application itself, as the court's focus was on directing its disposal. The principle derived is that courts can direct tax authorities to decide pending applications within a reasonable time frame.

What were the facts?

The petitioner, Campus Activewear Limited, filed a writ petition before the Delhi High Court seeking a mandamus directing the respondents (Deputy Commissioner of Income-tax and others) to dispose of its rectification application dated 04.01.2024. The petitioner also sought consequential refund along with applicable interest under Section 244A of the Income-tax Act, 1961. The petition was filed to expedite the decision on the pending rectification application. The respondents were represented by their counsel.

What were the issues?

1. Whether a Writ of mandamus should be issued directing the respondents to dispose of the petitioner's rectification application dated 04.01.2024 within a specified period and grant the consequential refund with interest under Section 244A of the Income-tax Act, 1961? Assessee's Contention: The petitioner sought a direction for the timely disposal of its rectification application and the release of the refund. Revenue's Contention: The revenue did not explicitly record any contentions against the issuance of the direction. However, the court's order implies an acknowledgment of the application's receipt and a commitment to decide it.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10575/2025

CAMPUS ACTIVEWEAR LIMITED

.....Petitioner Through: Mr. Kamal Sawhney, Mr. Arun Bhadauria, Mr. Puru Medhira, Advs.

versus

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2) AND ORS

.....Respondent Through: Mr. Induraj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Gaurav Kumar, Mr. Tanishq Ahuja, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE SAURABH BANERJEE

O R D E R %

23.07.2025

1.

This petition has been filed with the following prayers: “(a) Issue a Writ of mandamus, or a Writ in the nature of mandamus, or any other appropriate Writ or Order directing the Respondents to dispose of Petitioner ’s Rectification Application dated 04.01.2024 within a period of four weeks and grant the consequential refund along with applicable interest under Section 244A of the Act within the said four weeks; and/or

(b) For such further and other reliefs, including costs of this Petition, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case; and/or

(c) Award the costs of this Writ Petition in favour of the Petitioner and against Respondents.”

2.

In effect, the petition has been filed seeking a direction to the respondents to dispose of the rectification application said to have been filed on 04.01.2024. 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 29/07/2025 at 12:55:59

3.

Mr. Kamal Sawhney states that the application is received in the department through a proper acknowledgment. If that be so, the rectification application as filed on 04.01.2024 by the petitioner shall be decided within a period of 6 weeks as an outer limit. 4. In view of the above, the petition is disposed of.

V. KAMESWAR RAO, J

SAURABH BANERJEE, J JULY 23, 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 29/07/2025 at 12:55:59

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