SMT NEERA JAIN LH OF LATE SH NAVAL KISHOR JAIN vs. COMMISSIONER OF INCOME TAX CUM DESIGNATED AUTHORITY INTERNATIONAL TAXATION 2 NEW DELHI & ANR.

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W.P.(C)/14692/2025HC DelhiDLHC01071131202522 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition by directing the Assessing Officer to treat the present writ petition as a representation. The Assessing Officer was instructed to dispose of this representation by a reasoned and speaking order within a period of eight weeks from the date of the order. This disposal was to be done keeping in view the judgments referred to in the representation. Following the passing of the order and the decision, any required follow-up action was to be taken within a period of three weeks thereafter. The Court did not decide on the merits of the claim for interest but directed a proper adjudication by the Assessing Officer.

What were the facts?

The petitioner, Smt Neera Jain, legal heir of Late Sh Naval Kishor Jain, filed a writ petition before the Delhi High Court. The petition sought a writ of mandamus directing the respondents to release interest amounting to Rs. 1,17,660/- under Section 244A of the Income Tax Act, 1961. This interest was claimed due to a delay of over 48 months in issuing a refund of Rs. 4,80,247/- under the Direct Tax Vivad se Vishwas Act, 2020. The petitioner had made a representation to the Commissioner of Income Tax cum Designated Authority on 26.05.2025, seeking this interest with effect from 31.05.2021. The petitioner also referred to a previous judgment in support of their claim.

What were the issues?

1. Whether the petitioner is entitled to interest under Section 244A of the Income Tax Act, 1961, for the delay in issuing a refund under the Direct Tax Vivad se Vishwas Act, 2020? Assessee's Contention: The petitioner argued that they are entitled to interest amounting to Rs. 1,17,660/- under Section 244A of the Income Tax Act, 1961, due to a delay of more than 48 months in the issuance of a refund of Rs. 4,80,247/- under the DTVSV Act, 2020. They relied on a judgment in the case of Mrs. Anjul v. Office of Principal Commissioner of Income Tax-12 & Others (W.P.(C) No.1985/2022) decided on 04.11.2022. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~96 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14692/2025 SMT NEERA JAIN LH OF LATE SH NAVAL KISHOR JAIN .....Petitioner Through: Mr Pankaj Kumar Saxena, Mr Keshav Dwivedi, Mr Ashih Kumarsingh and Mr Divyansree Singh, Advocates. versus COMMISSIONER OF INCOME TAX CUM DESIGNATED AUTHORITY INTERNATIONAL TAXATION 2 NEW DELHI & ANR. .....Respondents Through: Mr Gaurav Gupta, SSC, Mr Shivendra Singh, Mr Yojit Pareek, JSC and Mr Surya Jindal, Advocate CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 22.09.2025 1. This petition is filed with the following prayers:- “a) Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to release interest amounting to Rs.1,17,660/-, under Section 244A of the Income Tax Act, 1961, on account of delay of more than 48 months in issuance of refund of Rs.4,80,247/- under DTVSV Act, 2020.” 2. Our attention has been drawn to annexure P3 to the writ petition, which is the representation made by the petitioner to the Commissioner of Income Tax cum Designated Authority on 26.05.2025with a prayer that interest be granted in line with the Section 244A of the Income Tax Act, 1961 with effect from 31.05.2021. In fact, we note that the petitioner has 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 26/09/2025 at 11:55:18

quantified the amount as well. 3. The petitioner has also placed before us a copy of the judgment in the case of W.P.(C) No.1985/2022 titled Mrs.Anjul v. Office of Principal Commissioner of Income Tax-12 & Others decided on 04.11.2022 in support of his submission. 4. If that be so, we dispose of this writ petition by directing the Assessing Officer to treat the present writ petition as a representation and dispose of the same by a reasoned and speaking order keeping in view the judgments which have been referred to in the representation within a period of eight weeks from today, as an outer limit. On the passing of the order and upon the said decision, the follow up action, if required shall be taken within a period of three weeks thereafter. 5. The petition is disposed of in above manner. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 22, 2025 M 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 26/09/2025 at 11:55:18

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