SEEMAX TECHNOLOGIES PRIVATE LIMITED vs. THE NATIONAL FACELESS ASSESSMENT CENTRE & ORS.

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W.P.(C)/15985/2025HC DelhiDLHC01079637202516 April 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
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What did the High Court hold?

The High Court observed that the petitioner's basic grievance had been redressed as the Assessing Officer had accepted the petitioner's contention. Consequently, the writ petition was disposed of with a direction to the Assessing Officer to calculate the applicable interest under Section 244A and Section 244A(1A) of the Act of 1961, and remit the refundable amount along with the statutory interest to the petitioner within eight weeks. The Court also clarified that if the final amount determined and paid by the respondent was not in accordance with the law, the petitioner was free to pursue appropriate remedies, including revival of the writ petition or filing a rectification application. The date fixed for the next hearing was cancelled.

What were the facts?

The petitioner, Seemax Technologies Private Limited, filed a writ petition before the Delhi High Court. The petitioner brought on record an order dated 28.10.2025, received via email on 08.02.2026, which was passed by the Assessing Officer. The petitioner stated that the Assessing Officer had accepted their application under Section 154 of the Income Tax Act, 1961. While the Assessing Officer acknowledged the petitioner's entitlement to interest under Section 244A, the interest amount was not calculated. The High Court considered the order and the submissions of both parties.

What were the issues?

1. Whether the Assessing Officer has adequately addressed the petitioner's grievance regarding the calculation of interest under Section 244A of the Income Tax Act, 1961, as per the application filed under Section 154. Assessee's Contention: The petitioner argued that although the Assessing Officer accepted their application under Section 154 and acknowledged their entitlement to interest under Section 244A, the actual calculation and remittance of this interest had not been done. Revenue's Contention: The judgment does not record any specific contention from the revenue's side. However, the presence of the revenue's counsel indicates their participation in the proceedings.

Which sections of the Income-tax Act were involved?

Section 154,Section 244A,Section 244A(1A)

AI-generated summary — verify with the full judgment below

$~93 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15985/2025

SEEMAX TECHNOLOGIES PRIVATE LIMITED .....Petitioner

Through: Ms. Rachna Agrawal, Advocate.

versus

THE NATIONAL FACELESS ASSESSMENT CENTRE & ORS. .....Respondents Through: Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin, JSC.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

16.04.2026 CM APPL. 24578/2026 (to place on record) 1. By way of the present application, the petitioner has brought on record, an order dated 28.10.2025 which has been received by the petitioner vide an email dated 08.02.2026. 2. Learned counsel for the petitioner submitted that by way of this order, the Assessing Officer has accepted petitioner’s application under Section 154 of the Income Tax Act, 1961(hereinafter referred to as “the Act of 1961”) as prayed. 3. She pointed out that though the Assessing Officer has made a categorical observation that the petitioner is entitled for interest under Section 244A of the Act of 1961 but has not calculated the same. 4. The above referred order dated 28.10.2025 is taken on record. 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 20/04/2026 at 15:33:26

5.

Having gone through the order and hearing learned counsel for the parties, we are of the view that the petitioner’s basic grievance has been redressed inasmuch as the Assessing Officer has accepted petitioner’s contention. We therefore, dispose of the present writ petition with a direction to the Assessing Officer to calculate applicable interest in accordance with law and to remit the amount refundable to the petitioner so also applicable statutory interest under Section 244A and 244A(1A) of the Act of 1961 within a period of eight weeks from today. 6. In case the final amount determined and paid by the respondent is not in accordance with the law, the petitioner shall be free to take appropriate remedy, including revival of the writ petition or filing of the rectification application before the Assessing Officer or taking any other remedy in accordance with law. W.P.(C) 15985/2025 7. The writ petition stands disposed of. 8. The date fixed i.e., 22.04.2026 stands cancelled.

DINESH MEHTA, J.

VINOD KUMAR, J. APRIL 16, 2026/nk

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 20/04/2026 at 15:33:26

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