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

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W.P.(C)/2818/2025HC DelhiDLHC01011523202527 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the concerned authority to process the petitioner's income tax return for AY 2014-15 as expeditiously as possible, in accordance with law. The Court further stipulated that if the time period for processing the return had expired, the return must be accepted at its face value, and any due refund, along with statutory interest under Section 244A of the Income-tax Act, 1961, should be processed. The concerned authority was directed to take necessary steps accordingly. The petition was disposed of in terms of these directions. No specific issue was left undecided; the court provided a clear directive for resolution.

What were the facts?

The petitioner, Bechtel Power Corporation, filed a writ petition before the Delhi High Court seeking directions to the Assistant Commissioner of Income Tax to process its Income Tax Return for Assessment Year (AY) 2014-15 and to issue any consequential refund along with statutory interest. The petitioner had been pursuing the department for processing its return since October 22, 2021. The Revenue acknowledged that the return had not been processed. The petitioner's counsel indicated that the time for processing the return had been extended on multiple occasions. The High Court noted the delay and the ongoing pursuit by the petitioner.

What were the issues?

1. Whether the Respondent No. 1 should be directed to dispose of the application dated 22.10.2021 for processing the Return of Income of the Petitioner for Assessment Year 2014-15? (Question of fact and law, concerning procedural compliance and administrative delay). 2. Whether Respondent No. 1 should be directed 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? (Question of fact and law, concerning entitlement to refund and interest). Assessee's Contention: The petitioner sought directions for processing its return and issuing the refund with interest, highlighting the delay and the need for departmental action. The petitioner also indicated that the time for processing had been extended. Revenue's Contention: The Revenue conceded that the petitioner's return for AY 2014-15 had not been processed as yet.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~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 22:55:19

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 22:55:19

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