M/S NMDC ENERGY PJSC (ERSTWHILE M/S NATIONAL PETROLEUM CONSTRUCTION COMPANY) vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2)(2), CIVIC CENTRE

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W.P.(C)/6816/2025HC DelhiDLHC01031743202520 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court considered it appropriate to dispose of the writ petition by directing the concerned authority (Respondent) to decide the Petitioner's rectification application dated October 13, 2022, as expeditiously as possible, preferably within a period of eight weeks from the date of the order. The Court did not make any specific findings on the entitlement to the refund or interest, as the primary focus of the order was on expediting the pending rectification application. The operative direction was to decide the rectification application, which would then address the quantum of refund and interest.

What were the facts?

The petitioner, M/s NMDC Energy PJSC (erstwhile M/s National Petroleum Construction Company), filed a writ petition before the Delhi High Court. The petition sought a writ of mandamus directing the Deputy Commissioner of Income Tax to issue a refund of Rs. 3,48,64,432/- along with statutory interest under Section 244A of the Income Tax Act. Additionally, the petitioner prayed for a direction to expedite the adjudication of a rectification application filed on October 13, 2022, which remained pending. The Revenue, represented by its counsel, stated there was no objection to expediting the adjudication of the rectification application.

What were the issues?

1. Whether the Petitioner is entitled to a writ of mandamus directing the Respondent to issue a refund of Rs. 3,48,64,432/- along with statutory interest under Section 244A of the Income Tax Act, as the Respondent's action is alleged to be unjust, arbitrary, and contrary to the Act? (Question of law and fact, concerning Section 244A of the Income Tax Act). 2. Whether the Petitioner is entitled to a writ of mandamus directing the Respondent to expedite the adjudication of the rectification application dated October 13, 2022, which is pending disposal? Assessee's Contentions: The Petitioner argued that the Respondent's action was unjust, arbitrary, and contrary to the provisions of the Income Tax Act, warranting a direction for refund and interest. The Petitioner also sought to expedite the pending rectification application. Revenue's Contentions: The Revenue stated that there was no objection to the Petitioner's prayer for expediting the adjudication of the rectification application.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6816/2025 & CM APPL. 30906/2025 M/S NMDC ENERGY PJSC (ERSTWHILE M/S NATIONAL PETROLEUM CONSTRUCTION COMPANY) .....Petitioner Through: Dr. Shashwat Bajpai & Mr. Sarthak Tripathi, Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2)(2), CIVIC CENTRE

.....Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Apoorv Agarwal, Jr.SC, Mr. Parth Samwal, Jr.SC alongwith Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Mr. Himanshu Gaur & Ms. Muskan Goel, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

20.05.2025

1.

Issue notice. The learned counsel for respondent accepts notice. 2. The petitioner has filed the present petition, inter alia, praying as under: “a) Issue a writ in the nature of mandamus directing the Respondent to issue refund of amount of Rs. 3,48,64,432/- along with up-to-date statutory interest u/s 244A of the Income Tax Act as the action of the Respondent is unjust, arbitrary and contrary to the provisions of the Income Tax Act.

b) Issue a writ in the nature of mandamus directing the Respondent to expedite the adjudication of 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 01/07/2025 at 20:05:57

Application dated 13.10.2022 filed by the Petitioner which is still pending for disposal, along with consequential reliefs thereon.”

3.

The petitioner has already filed a rectification application dated 13.10.2022 seeking appropriate relief regarding quantum of refund/ (and interest) payable to the petitioner. 4. The learned counsel appearing for the Revenue states that there is no objection to the petitioner’s prayer for expediting the adjudication of the rectification application. 5. In view of the above, we consider it apposite to dispose of the present petition by directing the concerned authority to decide the petitioner’s rectification application dated 13.10.2022 as expeditiously as possible, and preferably within a period of eight weeks from date. 6. The petition is disposed of in the aforesaid terms.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 20, 2025/ ‘A’

Click here to check corrigendum, if any 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 20:05:57

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