CONTITECH INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -6(2) NEW DELHI & ANR.

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W.P.(C)/11286/2024HC DelhiDLHC01050672202423 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 directed the petitioner to provide their bank statements to the assessing officer for verification within two weeks. Upon verification, if it is found that the amount of Rs. 52,89,434/- (or any lesser amount after adjusting any amount already paid) is payable, the same shall be refunded along with applicable interest (till the date of payment) within six weeks from the date of the order. The Court disposed of the petition with these directions. The primary issue of the non-receipt of the refund and the discrepancy in the refund amount issued was to be resolved through further verification by the assessing officer.

What were the facts?

The petitioner, Contitech India Private Limited, filed a writ petition before the Delhi High Court seeking a mandamus to direct the respondents (Deputy Commissioner of Income Tax and another) to grant a refund of Rs. 52,92,470/- along with interest for Assessment Year 2004-2005. The petitioner claimed they had not received the refund. The respondents, in their counter affidavit, stated that a refund of Rs. 52,89,434/- was issued via cheque no. 49484 dated 22.07.2005. However, upon verification after the petition was filed, it was found that cheque no. 49484, issued on 24.08.2005, was only for Rs. 3036/-. A ticket was raised with the Centralised Processing Centre for details of the Rs. 52,89,434/- refund, and the petitioner was requested to provide bank statements for verification.

What were the issues?

1. Whether the petitioner is entitled to a refund of Rs. 52,92,470/- along with interest for Assessment Year 2004-2005, and if so, what is the correct amount payable? Assessee's Contention: The petitioner seeks a writ of mandamus to direct the respondents to grant the refund of Rs. 52,92,470/- with interest, as they claim to have not received it. Revenue's Contention: The respondents initially stated a refund of Rs. 52,89,434/- was issued. Upon further verification, it was found that the cheque issued was only for Rs. 3036/-. They are seeking bank statements from the assessee to verify the refund credit and are investigating the discrepancy with the Centralised Processing Centre.

AI-generated summary — verify with the full judgment below

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11286/2024

CONTITECH INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Prakash Kumar, Ms. Rashmi Singh, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -6(2) NEW DELHI & ANR.

.....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

This petition has been filed by the petitioner with the following prayers: “a. Issue a Writ of Mandamus or Writ, Order or Direction in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India directing the Respondents to grant refund aggregating to Rs. 52,92,470/- along with interest till the date of issuance of refund for Assessment Year 2004-2005; b. Pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate in order to grant relief to the petitioner.”

In effect, the petitioner is seeking refund of an amount of Rs. 52,92,470/-. The stand of the respondents on this prayer made by the 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 04/08/2025 at 12:28:20

petitioner can be seen from paragraphs 6, 7 and 8 of the counter affidavit under the heading ‘Preliminary Submissions’ which read as under: “6. As per records available with the system, a refund of Rs. 52,89,434/- was issued vide cheque no. 49484, dated 22.07.2005 for assessment year 2004-05. However, the claim of the assessee, on the basis of which the present Petition has been preferred, is that the said cheque was in fact not received by it. 7. It is submitted that pursuant to the filing of the present Petition, upon verification, it was found that cheque no. 49484, issued on 24.08.2005, was only for Rs. 3036/- and not the full refund amount of Rs. 52,89,434/-. As a result, a ticket was raised with the Centralised Processing Centre, requesting details of the cheque amount of Rs. 52,89,434/-. Further, the assessee is being requested to provide their bank statement to verify whether refund has been credited”

Though the learned counsel for the petitioner states that the petitioner has provided the Bank Statement to the assessing officer, appropriate be yet again the bank statements be provided to the assessing officer for his verification to be carried out in two weeks from today. 4. Upon verification if it is found, the amount of Rs. 52,89,434 [or any lesser amount after adjusting the amount already paid (if any)] is payable, then the same shall be refunded along with applicable interest (till the date of payment) within 6 weeks from today as an outer limit. 5. 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 04/08/2025 at 12:28:20

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