LEASE PLAN INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1) NEW DELHI & ANR.

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W.P.(C)/16686/2024HC DelhiDLHC01088252202403 December 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition based on the statement made by the Revenue. The Revenue undertook to decide the rectification applications filed by the petitioner under Section 154 of the Income Tax Act, 1961, within a period of five weeks from the date of the order. The Court clarified that all rights and contentions of the parties were reserved, and if the petitioner was not satisfied with any order passed under Section 154, the present order would not preclude the petitioner from availing its remedies in accordance with law. No specific finding was given on the merits of the rectification applications or the refund claim, as the petition was disposed of based on the undertaking. The issue of granting the refund with interest under Section 244A was implicitly deferred pending the decision on the rectification applications.

What were the facts?

The petitioner, Lease Plan India Private Limited, filed a writ petition before the Delhi High Court seeking a mandamus directing the Deputy Commissioner of Income Tax (Respondent No. 1) to process rectification applications filed under Section 154 of the Income Tax Act, 1961, and to grant the income-tax refund due for assessment year 2008-09 along with applicable interest. The rectification applications were filed on 12.10.2018, 17.01.2020, and subsequent reminder letters. The petition also sought directions for the release of the refund with interest under Section 244A of the Act. The procedural history involves multiple applications for rectification and reminders by the petitioner, which remained unaddressed by the revenue.

What were the issues?

1. Whether the Respondent No. 1 ought to be directed to forthwith process the rectification applications dated 12.10.2018, 17.01.2020 and subsequent applications/reminder letters filed by the Petitioner and to pass a speaking order under section 154 of the Act? (Question of law and fact turning on Section 154 of the Income Tax Act, 1961). Assessee's Contention: The petitioner argued that the Respondent No. 1 had failed to process its rectification applications and issue a speaking order, and also failed to grant the due income-tax refund with interest. Revenue's Contention: The learned counsel for the Revenue, on instructions, stated that the applications filed by the petitioner under Section 154 of the Act would be decided within a period of five weeks from the date of the order. The Revenue was bound by this statement.

Which sections of the Income-tax Act were involved?

Section 154,Section 244A

AI-generated summary — verify with the full judgment below

$~96 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16686/2024 and CM APPL. 70603/2024 LEASE PLAN INDIA PRIVATE LIMITED .....Petitioner Through: Mr Ajay Vohra, Sr. Advocate with Mr Neeraj Jain, Mr Aditya Vohra and Mr Shashvat Dhamija, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1) NEW DELHI & ANR. .....Respondents Through: Mr Shlok Chandra, Sr. Standing Counsel with Ms Naincy Jain and Ms Madhavi Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 03.12.2024 1. The petitioner has filed the present petition, inter alia, praying as under: “a. Writ in the nature of mandamus or any other appropriate writ, direction or order directing Respondent No.1 to forthwith process the rectification applications dated 12.10.2018, 17.01.2020 and subsequent applications/ reminder letters filed by the Petitioner and to pass speaking order under section 154 of the Act; b. Writ in the nature of mandamus or any other appropriate writ, direction or order directing Respondent No.1 to forthwith grant income-tax refund due to the Petitioner along with applicable interest under section 244A of the Act (till the date of credit) for assessment year 2008-09.” 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 09/12/2024 at 13:01:20

2.

At the outset, the learned counsel appearing for the Revenue states on instructions that the applications filed by the petitioner under Section 154 of the Income Tax Act, 1961 (hereafter the Act) would be decided within a period of five weeks from today. The Revenue is bound down to the said statement. 3. In view of the above, we do not consider it apposite to pass any further orders in this petition. It is, however, clarified that all rights and contentions of the parties are reserved and if the petitioner is not satisfied by any order passed under Section 154 of the Act, the present order will not preclude the petitioner from availing its remedies in accordance with law. 4. The petition is disposed of in the aforesaid terms. Pending application shall also stand closed. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J DECEMBER 03, 2024 / tr Click here to check corrigendum, if any 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 09/12/2024 at 13:01:20

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