ASHWANI KAPOOR LEGAL REPRESENTATIVE OF LATE COL SURAJ PERKASH KAPOOR vs. COMMISSIONER OF INCOME TAX & ORS.

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W.P.(C)/196/2024HC DelhiDLHC01000249202422 July 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition with specific directions. Since the grievance was confined to the prayer for grant of refunds and rectification applications were stated to have been moved, the Court noted that the respondents were unable to trace the original rectification applications. Consequently, the Court granted liberty to the writ petitioner to move fresh rectification applications within one week from the date of the order, accompanied by copies of the applications originally filed. These fresh applications are to be disposed of by the respondents within six weeks from their filing, subject to due verification of all facts and contentions on merits being kept open. The Court did not decide the merits of the refund adjustment or the outstanding demands but provided a procedural path for their resolution.

What were the facts?

The petitioner, legal representative of the late Col. Suraj Perkash Kapoor, filed a writ petition before the Delhi High Court. The petition sought to quash the adjustment of a refund for assessment year 2023-24 against outstanding demands for previous assessment years, as communicated by Respondent No. 3 in an intimation under Section 143(1) of the Income Tax Act. The petitioner also sought to quash outstanding demands for previous assessment years and a direction to issue refunds for assessment years 2006-07 and 2023-24, along with applicable interest. The core issue revolved around the refund of the deceased assessee and the adjustment against alleged outstanding demands.

What were the issues?

1. Whether the adjustment of the refund for assessment year 2023-24 against outstanding demands for previous assessment years, as passed by Respondent No. 3 in an intimation under Section 143(1) of the Income Tax Act, is liable to be quashed. (Question of law and fact, concerning Section 143(1)). 2. Whether the outstanding demands for previous assessment years, as communicated by Respondent No. 3 on 10.11.2023, are liable to be quashed. (Question of law and fact). 3. Whether the respondents are liable to issue the refund for assessment years 2006-07 and 2023-24 along with applicable interest. (Question of law and fact). Assessee's Contentions: The petitioner sought quashing of the refund adjustment and outstanding demands, and prayed for the issuance of refunds with interest. Rectification applications were stated to have been moved. Revenue's Contentions: The judgment does not record specific contentions from the revenue side regarding the merits of the refund adjustment or the outstanding demands. However, the respondents were unable to trace the original rectification applications.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 196/2024 ASHWANI KAPOOR LEGAL REPRESENTATIVE OF LATE COL SURAJ PERKASH KAPOOR .....Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts & Mr. Shiva Narang, Advocates versus COMMISSIONER OF INCOME TAX & ORS.

.....Respondents Through: Mr. Aseem Chawla, Sr. SC alongwith Ms. Pratishtha Chaudhary and Mr. Naveen Rohila, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

22.07.2024 1. This writ petition has been preferred seeking the following reliefs:- “i. Issue a writ of certiorari or any other writ, direction, order in the nature thereof quashing the adjustment of refund of late Col. Suraj Perkash Kapoor for assessment year 2023-24 against the outstanding demands of late Col. Suraj Perkash Kapoor as passed by Respondent no. 3 in intimation under S.143(1) of the Act. ii. Issue a writ of certiorari or any other writ, direction, order in the nature thereof quashing the outstanding demands of late Col. Suraj Perkash Kapoor for previous assessment years as communicated by Respondent No.3 on 10.11.2023. iii. Issue a writ of mandamus or any other writ, direction, order in the nature thereof directing the respondents to issue the refund of late Col. Suraj Perkash Kapoor for the assessment year 2006-07 & 2023-24 as mentioned in para 15 to the petitioner along with applicable interest.” 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 04/07/2025 at 01:44:52

2.

Since the grievance which remains is confined only to a prayer for grant of refunds and rectification applications are stated to have already been moved, we dispose of this writ petition with the following directions. 3. Since the respondents are unable to trace the original rectification applications in record file, we accord liberty to the writ petitioner to move fresh rectification applications along with copies of the applications originally filed within a period of one week from today. The said applications shall, subject to due verification of all facts and contentions on merits being kept open, be disposed of within a period of six weeks therefrom. YASHWANT VARMA, J. RAVINDER DUDEJA, J. JULY 22, 2024/RM 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 04/07/2025 at 01:44:52

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