BECHTEL POWER CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1 1 2 & ANR.

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W.P.(C)/2816/2025HC DelhiDLHC01011521202527 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA12 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court directed the concerned income tax authority to process the petitioners' income tax returns for Assessment Years 2013-14, 2014-15, and 2015-16 as expeditiously as possible, in accordance with the law. The Court further stipulated that if the time period for processing the returns had expired, the returns must be accepted at their face value, and any refund due must be processed. The concerned authority was directed to take necessary steps accordingly. The petitions were disposed of in terms of these directions. The Court did not explicitly decide on the issue of whether the processing was barred by time, but rather directed processing even if the time period had expired, implying acceptance at face value.

What were the facts?

The petitioners, Bechtel Power Corporation and Bechtel Limited, filed writ petitions before the Delhi High Court seeking directions to the Assistant Commissioner of Income Tax to process their income tax returns for Assessment Years 2013-14, 2014-15, and 2015-16, and to issue consequential refunds with statutory interest. The petitioners had applied for processing of their returns on October 22, 2021. The Revenue acknowledged that the returns had not been processed despite the petitioners' persistent follow-up. The petitioner's counsel stated that the time for processing had been extended on several occasions. The Court was informed that the processing of returns was still pending.

What were the issues?

1. Whether the concerned authority should be directed to dispose of the application for processing the income tax returns for Assessment Years 2013-14, 2014-15, and 2015-16. (Question of law and fact) 2. Whether the concerned authority should be directed to issue consequential refund along with statutory interest under Section 244A of the Income-tax Act, 1961. (Question of law) Assessee's Contentions: The petitioners sought directions for the disposal of their applications for processing income tax returns and for the issuance of refunds with statutory interest. They also indicated that the time for processing had been extended multiple times. Revenue's Contentions: The Revenue fairly stated that the petitioners had been pursuing the department for processing their income tax returns, but the same had not been processed as yet. No specific arguments were recorded against the directions sought by the petitioners.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2816/2025 BECHTEL POWER CORPORATION .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1 1 2 & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2013-14; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2013-14; and” 2. The learned counsel appearing for the Revenue fairly states that the petitioner has been pursuing the department for processing its income tax returns for the Assessment Year [AY] 2013-14, however, the same has not 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 01/07/2025 at 19:04:58

been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing of the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2013-14 as expeditiously as possible, in accordance with law. If the time period for processing of the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2817/2025 BECHTEL LIMITED .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 2 NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2013-14; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2013-14; and” 2. The learned counsel appearing for the Revenue fairly states that the petitioner has been pursuing the department for processing its income tax returns for the Assessment Year [AY] 2013-14, however, the same has not 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 01/07/2025 at 19:04:58

been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing of the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2013-14 as expeditiously as possible, in accordance with law. If the time period for processing the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2818/2025 BECHTEL POWER CORPORATION .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX 1 1 2 & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2014-15; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2014-15; and” 2. The learned counsel appearing for the Revenue fairly states that the petitioner has been pursuing the department for processing its income tax 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 01/07/2025 at 19:04:58

returns for the Assessment Year [AY] 2014-15, however, the same has not been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2014-15 as expeditiously as possible, in accordance with law. If the time period for processing of the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2819/2025 BECHTEL LIMITED .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 2 NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2014-15; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2014-15; and” 2. The learned counsel appearing for the Revenue fairly states that the petitioner has been pursuing the department for processing its income tax 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 01/07/2025 at 19:04:58

returns for the Assessment Year [AY] 2014-15, however, the same has not been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing of the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2014-15 as expeditiously as possible, in accordance with law. If the time period for processing of the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2820/2025 BECHTEL POWER CORPORATION .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 2 NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2015-16; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2015-16; and” 2. The learned counsel appearing for the Revenue fairly states that the petitioner has been pursuing the department for processing its income tax 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 01/07/2025 at 19:04:58

returns for the Assessment Year [AY] 2015-16, however, the same has not been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing of the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2015-16 as expeditiously as possible, in accordance with law. If the time period for processing of the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2821/2025 BECHTEL LIMITED .....Petitioner Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 2 NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 27.03.2025 1. The petitioner has filed the present petition, inter alia, praying as under:- “a. Direct Respondent No.1 to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2015-16; b. Direct Respondent No. 1 to issue consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2015-16; and” 2. The learned counsel appearing for the Revenue fairly states that the 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 01/07/2025 at 19:04:58

petitioner has been pursuing the department for processing its income tax returns for the Assessment Year [AY] 2015-16, however, the same has not been processed as yet. 3. On a pointed query from the court, whether the processing of return is now barred by time, Mr Chopra, learned counsel appearing for the petitioner submits that time for processing of the return has been extended on several occasions. 4. In the given circumstances, we direct the concerned authority to process the petitioner’s income tax return for AY 2015-16 as expeditiously as possible, in accordance with law. If the time period for processing of the return has expired, the return must be accepted at its face value and the refund if due, is required to be processed. The concerned authority is directed to take steps accordingly. 5. The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 27, 2025 M 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 01/07/2025 at 19:04:58

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