NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED FORMERLY KNOWN AS ALCATEL-LUCENT MANAGED SOLUTI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-16-1, DELHI & ANR.

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W.P.(C)/17473/2024HC DelhiDLHC01094937202418 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 took on record the submission made by the learned counsel for the respondents that the representation dated May 21, 2021, would be disposed of by the competent authority within 12 weeks. Consequently, the Court disposed of the writ petition with the direction that after the decision on the representation, the parties shall proceed in accordance with law. The Court did not decide on the merits of the refund claim itself but rather directed the administrative disposal of the pending representation. No specific finding was made on the legality or validity of the refund claim or the interest thereon, as the matter was disposed of based on the undertaking given by the revenue.

What were the facts?

The petitioner, Nokia Solutions and Networks India Private Limited (formerly Alcatel-Lucent Managed Solutions India Private Limited), filed a writ petition before the Delhi High Court seeking a mandamus directing the Deputy Commissioner of Income Tax and another respondent to refund INR 4,04,41,305 along with statutory interest under Section 244A. The petition referenced a representation dated May 21, 2021, concerning the prayers made in the petition, which had not been considered by the respondents. The petitioner sought this refund and other reliefs. The assessment year(s) are not specified in the judgment.

What were the issues?

1. Whether the respondents should be directed to refund the amount of INR 4,04,41,305 along with applicable statutory interest under Section 244A of the Income Tax Act, 1961, within two weeks. The petitioner argued that a representation dated May 21, 2021, made in respect of the prayers in the petition had not been considered by the respondents. The revenue, through its learned counsel, submitted that the said representation would be disposed of by the competent authority within 12 weeks as an outer limit. No other arguments were recorded for either party.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17473/2024

NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE

LIMITED FORMERLY KNOWN AS ALCATEL-LUCENT

MANAGED SOLUTIONS INDIA PRIVATE LIMITED .....Petitioner

Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Mr. Puru Medhira, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-16-1,

DELHI & ANR. .....Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel, Mr. Apoorv Agarwal, Mr. Parth Samwal, Jr. SCs, Ms Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms Muskaan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

18.09.2025 O R D E R 1. This petition has been filed with the following prayers: “(a) Issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate writ or order directing the Respondents to refund the amount to INR 4,04,41,305 along with applicable statutory interest under section 244A within a period of two weeks; (b) For such further and other reliefs, 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 25/09/2025 at 12:38:08

including costs of this Petition, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case.”

2.

During the course of hearing, a reference has been made to the representation dated 21.05.2021 made in respect of the prayers in the petition, which has not been considered till date. Ld. Counsel for the respondents submits that the said representation shall be disposed of by the competent authority within 12 weeks as an outer limit. 3. Submission is taken on record. The petition is disposed of. 4. After the decision on the representation, the parties shall proceed in accordance with law.

V. KAMESWAR RAO, J

VINOD KUMAR, J SEPTEMBER 18, 2025 dd 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 25/09/2025 at 12:38:08

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