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

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W.P.(C)/10586/2025HC DelhiDLHC01048143202523 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 (Deputy Commissioner of Income Tax and others) to decide the petitioner's rectification application within a period of six weeks as an outer limit. The court did not delve into the merits of the rectification application itself, nor did it make any specific findings regarding the refund or interest under Section 244A. The operative direction was solely to ensure the timely disposal of the pending application. The issue of whether the refund and interest were legitimately due was not decided, as the focus was on expediting the decision-making process by the revenue.

What were the facts?

The petitioner, Campus Activewear Limited, filed a writ petition before the Delhi High Court seeking a mandamus to direct the respondents, the Deputy Commissioner of Income Tax and others, to dispose of its rectification application dated December 11, 2023. The petitioner also sought consequential refund along with applicable interest under Section 244A of the Income Tax Act, 1961. The petitioner's counsel confirmed that the rectification application was received by the department with proper acknowledgment. The assessment year(s) are not explicitly stated in the judgment.

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 11.12.2023 within a specified period, and grant the consequential refund with interest under Section 244A of the Income Tax Act, 1961? (Question of law and fact, concerning the procedural obligation of the revenue and the right to refund). Assessee's Contention: The assessee argued that the respondents should be directed to decide its pending rectification application and grant the refund with interest. The application was filed on 11.12.2023 and acknowledged by the department. Revenue's Contention: The judgment does not record any specific arguments made by the revenue. However, the court's direction implies that the revenue was expected to act on the application.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10586/2025 CAMPUS ACTIVEWEAR LIMITED .....Petitioner Through: Mr. Kamal Sawhney, Mr. Arun Bhadauria, Mr. Puru Medhira, Advs. versus THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(2), DELHI & 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 11.12.2023 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 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 01/08/2025 at 12:56:13

been filed on 11.12.2023. 3. Mr. Kamal Sawhney states that the application is received in the department through a proper acknowledgment. 4. It is directed that the same shall be decided within a period of 6 weeks as an outer limit. 5. 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 01/08/2025 at 12:56:13

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