BHARPUR DASS vs. COMMISSIONER OF INCOME TAX & ANR.

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W.P.(C)/10331/2024HC DelhiDLHC01044518202429 July 2024Bench: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court disposed of the writ petitions on the statement made by the learned counsel for the respondents. Mr. Chawla, appearing for the respondents, stated on instructions that the refunds, as determined in the order under Section 154 of the Income Tax Act, 1961, dated November 21, 2023, would be released within a period of three weeks from the date of the order (July 29, 2024). The Court recorded and accepted this statement. Consequently, no further adjudication on the merits of the refund determination was undertaken by the High Court. The operative direction was for the release of refunds within the stipulated timeframe.

What were the facts?

The petitioners, Bharpur Dass and Shubh Dass, filed writ petitions before the Delhi High Court. The petitions challenged an order passed under Section 154 of the Income Tax Act, 1961, dated November 21, 2023. The respondents, the Commissioner of Income Tax and another authority, were represented by their counsel. The core of the dispute, though not explicitly detailed, appears to relate to the release of refunds determined by the Section 154 order. The procedural history indicates that the matter reached the High Court via writ petitions.

What were the issues?

1. Whether the respondents are obligated to release the refunds as determined by the order under Section 154 of the Income Tax Act, 1961, dated November 21, 2023. The assessee (petitioners) sought a direction for the release of refunds. The revenue (respondents) contended that the refunds would be released as determined by the Section 154 order. The revenue, through its counsel Mr. Chawla, made a specific statement regarding the timeline for releasing the refunds.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 10331/2024
W.P.(C) 10332/2024

Read from the judgment's own cause title. This page is filed under one of them.

$~148 & 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10331/2024

BHARPUR DASS

.....Petitioner

Through: Appearance not given.

versus

COMMISSIONER OF INCOME TAX & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC along with Ms. Pratishtha Chaudhary, Adv. Mr. Pradeep Kumar Jain, Sr. Panel Counsel with Mr.Manish Singh and Ms.Tarjana, Advocates for R-2 149 + W.P.(C) 10332/2024

SHUBH DASS

.....Petitioner

Through: Appearance not given.

versus

COMMISSIONER OF INCOME TAX & ANR.

.....Respondents Through: Mr. Aseem Chawla, SSC along with Ms. Pratishtha Chaudhary, Adv.

Mr. Nawal Kishore Jha, SPC and Ms. Kalpana Jha, Adv. for UOI.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

29.07.2024

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 03/07/2025 at 22:45:32

CM APPL. 42322/2024 (Exemption) in W.P.(C) 10331/2024 CM APPL. 42324/2024 (Exemption) in W.P.(C) 10332/2024

Allowed, subject to all just exceptions.

Applications stand disposed of. W.P.(C) 10331/2024 & W.P.(C) 10332/2024

Mr. Chawla, learned counsel appearing for the respondents, on instructions states that in terms of the order under Section 154 of the Income Tax Act, 1961 [„Act‟] dated 21 November 2023, the refunds as determined shall be duly released within a period of three weeks from today. The statement so made is recorded and accepted.

The writ petitions stand disposed of on the above terms.

YASHWANT VARMA, J.

TARA VITASTA GANJU, J. JULY 29, 2024/RW 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 03/07/2025 at 22:45:32

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