MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME-TAX & ORS.

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W.P.(C)/17157/2025HC DelhiDLHC01088564202510 December 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. The court took on record the submission of the revenue that the refund, including the amount quantified on June 23, 2023, and the amount quantified on December 1, 2025, along with interest, would be processed as per law within a maximum period of six weeks from the date of the order. The court granted liberty to the petitioner to approach the court for revival of the writ petition if the stipulated timeline was not adhered to. No specific issue was left undecided; the matter was resolved by the undertaking given by the revenue.

What were the facts?

The petitioner, Microsoft Corporation (India) Private Limited, filed a writ petition before the Delhi High Court seeking a refund of tax quantified in an intimation under section 143(1) dated June 23, 2023, along with interest. The petitioner also sought a refund of amounts quantified after a rectification application filed under Section 154 of the Income Tax Act, 1961, which was decided on December 1, 2025. The petitioner argued that the refund should be processed promptly. The respondent, represented by the Deputy Commissioner of Income-tax and others, stated that the refund would be processed as per law within six weeks.

What were the issues?

1. Whether the petitioner is entitled to a writ of mandamus directing the respondents to forthwith refund the tax quantified in the intimation under section 143(1) dated June 23, 2023, along with accrued interest, as per Section 244A of the Income Tax Act, 1961? 2. Whether the petitioner is entitled to a writ of mandamus directing the respondents to rectify mistakes highlighted in the intimation dated June 23, 2023, and grant consequential refund of tax, interest, and additional interest based on the rectification application dated January 11, 2024? Assessee's Contention: The petitioner argued for the immediate refund of the quantified amount from the section 143(1) intimation and the amount quantified after the section 154 application, along with all applicable interest. The petitioner relied on the fact that these amounts were already quantified. Revenue's Contention: The revenue, through its counsel, stated that the refund would be processed as per law within a maximum of six weeks.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 244A,Section 154

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17157/2025 MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Nageshwar Rao, Mr. Parth and Mr. Pratik Rath, Advs. versus DEPUTY COMMISSIONER OF INCOME-TAX & ORS. .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs with Mr. Udit Dad, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MR. JUSTICE SAURABH BANERJEE O R D E R % 10.12.2025 1. This petition has been filed by the petitioner with the following prayers:- “a) Issue Writ in the nature of mandamus or any other appropriate writ(s), order(s) or direction(s) to forthwith refund already quantified in intimation under section 143(1) dated 23.06.2023 (ANNEXURE ‘P-1’) as further increased by interest under section 244A of the Act and additional interest as per law up to date of actual payment of refund into Petitioner’s bank account; and b) Issue writ in the nature of mandamus or any other appropriate writ(s), order(s) or directions to the Respondents to rectify the mistakes highlighted in intimation dated 23.06.2023 issued under section 143(1) of the Income-tax Act, 1961 by Centralized Processing Centre, as detailed in rectification 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 17/12/2025 at 12:57:31

application dated 11.01.2024 (ANNEXURE ‘P-2’), and grant consequential refund of tax, interest and additional interest till date of refund of same into Petitioner’s bank account” 2. In effect, the petitioner is seeking the refund already quantified under Section 143(1) of the Income Tax Act, 1961 (the Act) on 23.06.2023. The submission of Mr. Nageshwar Rao, learned counsel appearing for the petitioner is that the petitioner has filed an application under Section 154 of the Act, which has also been decided only last week i.e. on 01.12.2025. 3. It is his submission that the respondent should refund the already quantified amount on 23.06.2023 and also the one which has been quantified on 01.12.2025 along with interest. On this, Mr. Shlok Chandra, learned Senior Standing Counsel appearing for respondents states that the same shall be made as per law within six weeks as an outer limit. His submission is taken on record. 4. The petition is disposed of, granting liberty to the petitioner in the eventuality the timeline is not adhered to, he may approach this court by way of an application for revival of the writ petition. V. KAMESWAR RAO, J SAURABH BANERJEE, J DECEMBER 10, 2025 cd 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 17/12/2025 at 12:57:31

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