CASIO INDIA COMPANY PRIVATE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4 2 & ANR.

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W.P.(C)/1419/2025HC DelhiDLHC01004604202504 February 2025Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition on the statement made by the Revenue that the petitioner's applications filed under Section 154 of the Income Tax Act, 1961, would be decided within five weeks from the date of the order. The Court bound down the Revenue to this statement. It was clarified that all rights and contentions of the parties were reserved, and if the petitioner was not satisfied with any order passed under Section 154, the present order would not preclude the petitioner from availing its remedies in accordance with law. No specific finding was given on the merits of the rectification application or the deletion of the demand, as the matter was resolved based on the Revenue's undertaking.

What were the facts?

The petitioner, Casio India Company Private Ltd., filed a writ petition before the Delhi High Court seeking a mandamus directing the Assistant Commissioner of Income Tax to dispose of its rectification application dated May 6, 2024, filed under Section 154 of the Income Tax Act, 1961. The petitioner also sought the deletion of a demand of INR 1,40,38,710 raised in a Section 143(1) order dated November 13, 2023. The Revenue, represented by the Assistant Commissioner of Income Tax, stated that the applications filed by the petitioner under Section 154 would be decided within five weeks from the date of the order. The High Court disposed of the petition based on this statement, reserving all rights and contentions of the parties.

What were the issues?

1. Whether a writ of mandamus should be issued directing the Respondent No.1 (Assistant Commissioner of Income Tax) to dispose of the rectification application dated 06.05.2024 filed under Section 154 of the Income Tax Act, 1961, and consequently delete the demand of INR 1,40,38,710 in the rectified Section 143(1) order dated 13.11.2023? Assessee's Contention: The petitioner sought a direction for the timely disposal of its rectification application and the deletion of the disputed demand. Revenue's Contention: The Revenue stated that the applications filed by the petitioner under Section 154 of the Act would be decided within a period of five weeks from the date of the order.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1419/2025

CASIO INDIA COMPANY PRIVATE LTD. .....Petitioner Through: Mr. Kamal Sawhney and Mr. Puru Medhira, Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4 2 & ANR.

.....Respondents Through: Mr. Sanjay Kumar, SSC alongwith Ms. Monica Benjamin and Ms. Easha Kadian, JSCs.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

04.02.2025

1.

The petitioner has filed the present petition, inter alia, praying as under: “(i) Issue a writ of mandamus and/or any other writ, order or direction in the nature of mandamus directing the Respondent No.1 to dispose the rectification application dated 06.05.2024 (Annexure P-1) filed under section 154 of the Act and in consequence delete the demand of INR 1,40,38,710 in the rectified Section 143(1) order dated 13.11.2023 within a period of 4 weeks.

(ii) Issue any other appropriate writ, order or direction which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”

2.

At the outset, the learned counsel appearing for the Revenue states on 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 01/07/2025 at 18:41:01

instructions that the applications filed by the petitioner under Section 154 of the Income Tax Act, 1961 (hereafter the Act) would be decided within a period of five weeks from today. The Revenue is bound down to the said statement. 3. In view of the above, we do not consider it apposite to pass any further orders in this petition. It is, however, clarified that all rights and contentions of the parties are reserved and if the petitioner is not satisfied by any order passed under Section 154 of the Act, the present order will not preclude the petitioner from availing its remedies in accordance with law. 4. The petition is disposed of in the aforesaid terms. Pending application shall also stand closed.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J FEBRUARY 4, 2025 kct

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 01/07/2025 at 18:41:01

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