MENLO WORLDWIDE FORWARDING INDIA PVT. LTD. vs. INCOME-TAX OFFICER, WARD 17(1), DELHI & ORS.

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W.P.(C)/13080/2023HC DelhiDLHC01039773202301 July 2024Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court granted the petitioner liberty to initiate appropriate proceedings concerning the additional interest asserted to be payable under Section 244A of the Income Tax Act, 1961. The Court acknowledged the petitioner's dispute regarding the quantification of the refund and their claim for statutory interest. The writ petition was disposed of on these terms, effectively allowing the petitioner to pursue their claim for additional interest separately. The Court did not decide on the merits of the quantification dispute itself but provided a procedural avenue for the interest claim.

What were the facts?

The petitioner, Menlo Worldwide Forwarding India Pvt. Ltd., filed a writ petition before the Delhi High Court challenging the action of the Income-Tax Officer, Ward 17(1), Delhi, and others. The dispute concerned the refund payable to the assessee. The respondents stated that the refund was released on April 12, 2024. However, the petitioner contended that while a part of the refund was processed, the quantification was disputed. The petitioner also claimed entitlement to statutory interest on the refund.

What were the issues?

1. Whether the assessee is entitled to claim interest on the refund in addition to the amount released, as per Section 244A of the Income Tax Act, 1961? Assessee's Contention: The assessee argued that although a part of the refund has been processed, the quantification of the refund is disputed. Furthermore, the assessee asserted its right to claim statutory interest under Section 244A of the Income Tax Act, 1961, for the delayed release of the full refund amount. Revenue's Contention: The revenue submitted that the refund payable as per their computation has been released on April 12, 2024.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13080/2023

MENLO WORLDWIDE FORWARDING INDIA PVT.

LTD.

..... Petitioner

Through: Mr. Manuj Sabharwal, Ms.

Drona Negi & Mr. Ayush

Kumar, Advocates

versus

INCOME-TAX OFFICER, WARD 17(1), DELHI

& ORS.

..... Respondents

Through: Mr. Mr. Abhishek Maratha,

SSC with Mr. Apoorv Agarwal

& Mr. Parth Semivak, JSCs &

Mr. Gaurav Singh & Mr. Atul

Sharma, Advocates.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

01.07.2024

1.

Mr. Maratha, learned counsel appearing for the respondents submits that the refund payable as per the respondent has been released on 12 April 2024. 2. Learned counsel appearing for the petitioner however submits that although and undisputedly a part of the claimed refund has been attended to, the assessee disputes the quantification of the same and would also be entitled to claim interest which is statutorily payable. 3. He accordingly prays for and is accorded liberty to initiate appropriate proceedings insofar as additional interest is concerned and which is asserted to be payable in terms of Section 244A of the Income Tax Act, 1961. Ordered accordingly.

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 23:50:30

4.

The writ petition stands disposed of on the aforesaid terms.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 1, 2024 /sk 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 23:50:30

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