SIMI SANDHU vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 3 (1)(2) NEW DELHI

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W.P.(C)/2102/2021HC DelhiDLHC01009651202117 February 2021Bench: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court, by order dated February 17, 2021, disposed of the writ petition. The Court noted the petitioner's grievance regarding the non-release of her income tax refund for assessment year 2017-18, amounting to Rs. 1,96,72,283/- plus interest. The respondent's counsel, on instructions, informed the Court that a refund had been processed on January 29, 2021, to an account ending in 1050. However, as the petitioner denied receiving this refund, the respondent undertook to investigate the issue and ensure that the refund, along with up-to-date interest, would be credited to the petitioner's account within six weeks from the date of the order. The Court bound the respondent to this statement and disposed of the writ petition accordingly. No specific issue was left undecided, as the respondent provided a timeline for resolution.

What were the facts?

The petitioner, Simi Sandhu, filed a writ petition seeking a mandamus for the release of her income tax refund for assessment year 2017-18. The assessment under Section 143(3) was completed on December 19, 2019, resulting in a refund of Rs. 1,96,72,283/- along with interest. The petitioner claimed the refund and interest had not been released despite repeated reminders, and that TDS had been deducted on the interest under Section 195. The respondent, Assistant Commissioner of Income Tax, stated that some refund was made on January 29, 2021, to an account ending in 1050. However, as the petitioner denied receipt, the matter was to be investigated.

What were the issues?

1. Whether the petitioner is entitled to a mandamus for the release of her income tax refund for assessment year 2017-18, including interest, when it has allegedly not been released despite completion of assessment and repeated reminders? (Question of law and fact, relating to Section 244A of the Income Tax Act, 1961). Assessee's contention: The petitioner argued that the refund due of Rs. 1,96,72,283/- along with interest under Section 244A had not been released, and even TDS was deducted on the interest under Section 195, indicating a failure to process the refund. The petition sought a direction for its release. Revenue's contention: The respondent stated that a refund had been made on January 29, 2021, to an account ending with 1050. However, acknowledging the petitioner's claim of non-receipt, the respondent committed to investigating the matter and crediting the refund with up-to-date interest within six weeks.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 244A,Section 195

AI-generated summary — verify with the full judgment below

W.P.(C) 2102/2021

Page 1 of 2

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2102/2021

SIMI SANDHU

..... Petitioner Through: Mr.Amol Sinha and Mr.Ashvini Kumar, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 3 (1)(2) NEW DELHI ..... Respondent Through: Mr.Ruchir Bhatia and Mr.Shlok Chandra, Advs.

CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

17.02.2021 CM No. 6145/2021 (for exemption) 1. Allowed, subject to all just exceptions and as per extant Rules. 2. The application is disposed of. W.P.(C) 2102/2021 3. The petition seeks mandamus for release of income tax refund for the assessment year 2017-18. It is the case of the petitioner that the assessment under Section 143(3) of the Income Tax Act, 1961 (the Act), for the said assessment year was completed on 19th December, 2019 and though refund of Rs.1,96,72,283/- is due along with interest under Section 244A of the Act but has not been released in spite of repeated reminders. It is further stated that even TDS on the interest due on the refund has been deducted under Section 195 of the Act. 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 26/06/2026 at 04:20:37

W.P.(C) 2102/2021

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4.

Issue notice. 5. Notice is accepted by the counsel for the respondent appearing on advance notice. He on instructions states that some refund is found to have been made on 29th January, 2021 to an account ending with 1050 but since the petitioner states that she has not received the refund, the matter will be investigated and refund along with up-to-date interest will be credited to the account of the petitioner within six weeks from today. 6. Binding the respondent to the aforesaid statement, the writ petition is disposed of.

RAJIV SAHAI ENDLAW, J

SANJEEV NARULA, J FEBRUARY 17, 2021 SU.. 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 26/06/2026 at 04:20:37

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