SIDDHARTHA DEV vs. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.

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W.P.(C)/9477/2025HC DelhiDLHC01041651202510 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA3 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court disposed of the writ petition by directing the concerned income tax authority to decide the rectification applications filed by the petitioner. The Court emphasized that these applications should be decided bearing in mind the decision of the Delhi High Court in Sanjay Sudan v. Assistant Commissioner of Income Tax. In the event the petitioner's applications were not traceable, the concerned authority was directed to consider the writ petition itself as the petitioner's request for rectification and to process the refund due to the petitioner, along with applicable interest, in accordance with the law. The Court noted that the issue was prima facie covered by the Sanjay Sudan judgment and that the petitioner had also filed rectification applications. The operative direction was to decide these applications or treat the petition as a request for rectification.

What were the facts?

The petitioner, Siddhartha Dev, was an employee of M/s. Kingfisher Airlines Limited. For Assessment Year (AY) 2009-10, Tax Deducted at Source (TDS) of ₹642,966 was deducted from his remuneration, and for AY 2011-12, TDS of ₹413,783 was deducted. The petitioner is aggrieved because he has not been granted credit for this TDS, resulting in his refund not being processed or appropriated. He filed rectification applications with the revenue authorities, which remained undecided. The matter came before the Delhi High Court via a writ petition.

What were the issues?

1. Whether the petitioner is entitled to credit for the TDS deducted at source for AY 2009-10 and AY 2011-12, and consequently, to quash the demands raised against him for these years, in light of the Delhi High Court's judgment in Sanjay Sudan v. Assistant Commissioner of Income Tax? (Question of law and mixed fact and law, concerning the right to TDS credit and demand quashing under relevant Income Tax Act provisions). Assessee's Contentions: The petitioner argued that he is entitled to the credit of TDS deducted from his salary and that the demands raised against him for AY 2009-10 and AY 2011-12 should be quashed, relying on the precedent set by the Delhi High Court in Sanjay Sudan v. Assistant Commissioner of Income Tax. Revenue's Contentions: The learned counsel for the Revenue fairly stated that the petition could be disposed of by directing the concerned authorities to decide the petitioner's rectification applications.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than general reference to Income Tax Act provisions in the issues.

AI-generated summary — verify with the full judgment below

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9477/2025 & CM APPL. 40032/2025 SIDDHARTHA DEV .....Petitioner Through: Mr Devraj Sharma, Mr Sarthak Asthana Mr S P Bhardwaj and Ms.Shilpi Sharma, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr Anurag Ojha, SSC, Ms Hemlata Rawat, and Mr V K Saksena, JSCs, Mr Dipak Raj and Mr Shubham Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 10.07.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “(A) Issue a Writ of mandamus or any other writ, order or direction directing the respondent to allow the credit of TDS of Rs.642,966/- for A.Y. 2009-10 and credit of TDS of Rs.413,783/- for A.Y. 2011-12; (B) Quash demands raised against the petitioner for A.Y. 2009-10 and A.Y. 2011-12 in view of the judgment of the Hon'ble Delhi High Court in Sanjay Sudan v. Assistant Commissioner of Income Tax, W.P.(C) 6610/2019. (C) Direct the respondents to refund in case any sum has been recovered against the alleged demands created by the respondents for the A.Y. 2009-10 and 2011-12.” 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 15/07/2025 at 11:40:48

2.

It is the case of the petitioner that he was an employee of M/s. Kingfisher Airlines Limited. He had received remuneration from the said employer chargeable to tax in the Assessment Years [AYs] 2009-10 and 2011-12 after deduction of tax of ₹6,42,966/- and ₹4,13,783/- respectively as Tax Deducted at Source [TDS]. 3. The petitioner is, essentially, aggrieved as he has not been accorded the credit for the said TDS. Consequently, the refund due to the petitioner has not been processed/appropriated. 4. Prima facie, the said issue is covered by the decision of this Court in Sanjay Sudan v. Assistant Commissioner of Income Tax : Neutral Citation: 2023:DHC:1342. The petitioner has also filed rectification applications, which have not yet been decided. 5. Mr Ojha, the learned counsel appearing for the Revenue fairly states that the present petition may be disposed of by directing the concerned authorities to decide the petitioner’s applications for rectification. The said course commends to this Court. 6. We, accordingly, dispose of this petition by directing the concerned authority to decide the rectification applications filed by the petitioner, bearing in mind the decision of this Court in Sanjay Sudan v. Assistant Commissioner of Income Tax (supra). In the event, the applications filed by the petitioner are not traceable, to avoid any delay, the concerned authority may consider the present petition as the petitioner’s request for rectification and process the refund due to the petitioner, which may arise as a consequence thereof along with the applicable interest, in accordance with law. 7. The petition is allowed in the aforesaid directions. The pending 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 15/07/2025 at 11:40:48

application is also disposed of. VIBHU BAKHRU, J TEJAS KARIA, J JULY 10, 2025 M 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 15/07/2025 at 11:40:48

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