DISH TV INDIA LIMITED vs. COMMISSIONER OF INCOME TAX ( TDS ) KANPUR AND 2 OTHERS

WTAX/3987/2025HC AllahabadUPHC01357518202516 September 20252 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the writ petition, directing the respondents to refund the principal amount of Rs. 53,48,146/- for FY 2011-12, as determined by respondent no. 1 in his order dated 01.04.2022. Additionally, the court directed the payment of interest at the rate of 6% per annum on the delayed payment. This interest is to be calculated from the end of 90 days from the date of Form-5 (01.04.2022) until the date of payment. The court reasoned that given the prior decision of a coordinate bench on a similar issue for the same assessee, there was no reason to deny the petitioner's prayer. The entire amount of principal and interest was to be paid within four weeks from the date of the order. No issue was expressly left undecided.

What were the facts?

The petitioner, Dish Tv India Limited, filed a writ petition seeking a mandamus directing the respondents to refund Rs. 53,48,146/- for FY 2011-12, as determined by respondent no. 1 in an order dated 01.04.2022 under the DTVSV scheme. The petitioner also sought interest at 6% per annum on the delayed payment from the date of determination. The judgment notes that a similar issue for AY 2008-09 concerning the same assessee was decided by a coordinate bench, and a subsequent review petition was dismissed. The present petition was disposed of based on this precedent.

What were the issues?

1. Whether the petitioner is entitled to a refund of Rs. 53,48,146/- for FY 2011-12, along with interest, as determined by respondent no. 1 vide order dated 01.04.2022 under the DTVSV scheme. Assessee's contention: The petitioner sought a writ of mandamus directing the respondents to refund the determined amount and pay interest on delayed payment. The petitioner relied on the principle of refund as determined by the respondent and the precedent set by a coordinate bench in a similar case for AY 2008-09. Revenue's contention: The judgment does not record any specific arguments or contentions made by the respondents. However, the court proceeded to grant the relief sought by the petitioner.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3987 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Sri Vivek Sarin, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the respondents. 2. By means of the present petition, the petitioner seeks the following relief: "i. Issue writ, order or direction in the nature of mandamus or any other suitable writ this Hon'ble Court deems appropriate directing and commanding the respondents to refund the amount of Rs. 53,48,146/- for FY 2011-12 as determined by respondent no. 1 vide order dated 01.04.2022 in Form 5 under the DTVSV, along with the payment of interest at the rate of 6% per annum on delayed payment from the date of determination (01.04.2022) till the date of remittance;" 3. Against the order dated December 2, 2024, passed in the case of same assessee for the assessment year 2008-09, the issue was decided by a coordinate Bench presided over by Hon'ble the Chief Justice of this Court. Against the said order, a review petition has been filed which has been dismissed by the said coordinate Bench. 4. In light of the same, we do not see any reason for not granting the prayer of the petitioner for refund of the amount of Rs. 53,48,146/- for Financial Year 2011-12, as determined by the respondent no. 1 vide his order dated 01.04.2022, alongwith the payment of interest at the rate of 6% on the delayed payment. This interest should be paid at the rate of Versus Counsel for Petitioner(s) : Harsh Vardhan Gupta Counsel for Respondent(s) : Ankur Agarwal, Gaurav Mahajan, Manu Ghildyal Dish Tv India Limited .....Petitioner(s) Commissioner Of Income Tax ( Tds ) Kanpur And 2 Others .....Respondent(s)

6% starting from the end of 90 days from the date of Form-5 dated 01.04.2022 till the date of payment. The above amount of principle and interest should be paid within a period of four weeks from date. 5. With the above direction, the writ petition is disposed of. September 17, 2025 K.K. Maurya WTAX No. 3987 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad

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