AIRPORTS AUTHORITY OF INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1) & ANR.

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W.P.(C)/7681/2026HC DelhiDLHC01024743202610 August 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition. The Court directed the Petitioner to contact the Jurisdictional Assessing Officer within one week with the correct bank particulars for correction. Subsequently, the Assessing Officer was directed to take necessary action within seven days thereafter to credit the refund. The Court also clarified that if any grievance of the Petitioner persists regarding the payment of interest or the quantum of refund, the Petitioner is free to raise it before the Assessing Officer through a representation or an application for rectification. No specific issue was left undecided, as the court provided a procedural path for resolution.

What were the facts?

The Airports Authority of India (Petitioner) filed a writ petition before the Delhi High Court challenging an action or order by the Assistant Commissioner of Income Tax, Circle-1(1) (Respondent). The dispute pertains to a refund of Rs. 104,79,43,029/-. The Respondent informed the Petitioner that this refund amount had been processed and was attempted to be credited to the Petitioner's bank account. However, due to discrepancies in the Petitioner's bank details, the refund amount was returned. The Petitioner was advised to correct these details, after which the amount would be credited.

What were the issues?

1. Whether the Petitioner is entitled to receive the refund of Rs. 104,79,43,029/-. Assessee's Contention: The Petitioner is seeking the release of the refund. Revenue's Contention: The Respondent stated that the refund amount of Rs. 104,79,43,029/- has been found refundable and has been refunded. However, due to discrepancies in the Petitioner's bank details, the amount has returned. The Respondent indicated that once the discrepancies are corrected, the amount will be credited to the Petitioner's bank account.

AI-generated summary — verify with the full judgment below

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010247432026 + W.P.(C) 7681/2026 & CM APPL. 37243/2026

AIRPORTS AUTHORITY OF INDIA

.....Petitioner

Through: Mr. Ruchesh Sinha, Ms. Monalisa Maity and Ms. S. Choudhary, Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1) & ANR.

.....Respondents

Through: Mr. Puneet Rai, SSC with Mr. Rishabh Nangia, JSC and Mr. Ashvini Kr. for R-1.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

O R D E R %

10.08.2026

1.

Mr.Puneet Rai, learned Senior Standing Counsel, on instructions, informs that a sum of Rs.104,79,43,029/- has been found refundable and as a matter of fact has been refunded to the petitioner. But due to some discrepancies in the bank detail of the petitioner-Airport Authority, the amount has returned. 2. He further submitted that the officials of the petitioner have been informed about such discrepancy and once, the same is corrected, the amount shall be credited in petitioner’s bank account. 3. In view of the aforesaid, the present petition is disposed of by directing the representative of the petitioner to contact the Jurisdictional Assessing 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 12/08/2026 at 11:28:51

Officer along with correct particulars of the bank for correction in its bank particulars, within a week. 4. Once the same is done, the Assessing Officer shall do the needful within a period of seven days thereafter. 5. The petition along with pending application is disposed of accordingly. 6. In case, any of the petitioner’s grievance in relation to the payment of interest or quantum of refund subsists, it shall be free to raise the same before the Assessing Officer by way of representation or application for rectification.

DINESH MEHTA, J.

RAJNEESH KUMAR GUPTA, J. AUGUST 10, 2026 neelam 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 12/08/2026 at 11:28:51

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