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

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W.P.(C)/2820/2025HC DelhiDLHC01011525202527 March 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court directed the concerned authority to process the petitioner's income tax return for AY 2015-16 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 refund due must be processed. The concerned authority was directed to take steps accordingly. The petition was disposed of in these terms. The Court did not explicitly decide on the merits of any specific tax dispute but focused on ensuring the procedural processing of the return and the issuance of any due refund.

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) 2015-16 and to issue any consequential refund along with statutory interest. The petitioner had been pursuing the department for processing its return, which had not yet been processed. The counsel for the petitioner stated that the time for processing the return had been extended on several occasions. The Revenue, through its counsel, acknowledged that the return had not been processed.

What were the issues?

1. Whether the Court should direct Respondent No. 1 (Assistant Commissioner of Income Tax) to dispose of the application dated 22.10.2021 for processing the Petitioner's Return of Income for Assessment Year 2015-16. The Petitioner argued that the processing of its return was pending and sought a direction for its disposal. The Revenue acknowledged the delay in processing. 2. Whether the Court should direct Respondent No. 1 to issue the consequential refund along with statutory interest under section 244A of the Income-tax Act, 1961, due to the Petitioner for Assessment Year 2015-16. The Petitioner sought this direction contingent upon the processing of its return and the determination of a refund. The Revenue did not contest this aspect, implicitly agreeing to issue refunds if due after processing.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~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 22:55:18

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 22:55:18

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