MOL CORPORATION vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

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W.P.(C)/3503/2025HC DelhiDLHC01014338202515 September 2025Author: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court took on record the statement made by the learned counsel for the respondents. This statement confirmed that an Order Giving Effect under Sections 260/254/143(3) of the Income Tax Act, 1961, for Assessment Year 2017-18, was passed on 21.08.2025. The order allowed TDS credit and interest, resulting in a determined refund of Rs. 14,05,56,247/-. The Court was assured that this order would be complied with within four weeks from the date of the order. Consequently, the writ petition was disposed of with liberty granted to the petitioner to revive the petition if the order giving effect was not complied with within the stipulated four weeks.

What were the facts?

The petitioner, MOL Corporation, filed a writ petition before the Delhi High Court. The respondent, Assistant Commissioner of Income Tax & Ors., informed the Court that an Order Giving Effect under Sections 260/254/143(3) of the Income Tax Act, 1961, for Assessment Year 2017-18, had been passed on 21.08.2025. This order allowed TDS credit and interest, determining a refund of Rs. 14,05,56,247/-. The respondent assured compliance within four weeks from the date of the order.

What were the issues?

1. Whether the Order Giving Effect under Sections 260/254/143(3) of the Income Tax Act, 1961, for AY 2017-18, has been passed in compliance with the law, considering the allowance of TDS credit and interest? (Question of law and fact) Assessee's Contention: The writ petition was filed seeking appropriate directions. The specific arguments made by the assessee are not recorded in the judgment. Revenue's Contention: The revenue, through the learned counsel for the respondents, placed on record a communication from the ACIT (IT) – Circle 2(2)(1) stating that the Order Giving Effect for AY 2017-18 was passed on 21.08.2025, determining a refund of Rs. 14,05,56,247/- after allowing TDS credit and interest. The revenue reiterated that this order would be complied with within four weeks.

Which sections of the Income-tax Act were involved?

Section 260,Section 254,Section 143(3)

AI-generated summary — verify with the full judgment below

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3503/2025 MOL CORPORATION .....Petitioner Through: Mr. Nageswar Rao and Mr. Parth, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondent Through: Mr. Sanjay Kumar, Sr. Standing Counsel with Ms. Monica Benjamin and Ms. Easha, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 15.09.2025 1. The learned counsel for the respondents has placed before us the communication dated 25.08.2025 received by her from ACIT (IT) – Circle 2(2)(1), which reads as under:- “Dear Madam, The Order Giving Effect u/s 260/254/143(3) of the Income-tax Act, 1961 for AY 2017-18 has been passed on 21.08.2025, wherein after allowing TDS credit and interest under the provision of the Act, refund of Rs. 14,05,56,247/- has been determined. Thanks and Regards, ACIT(IT) – Circle 2(2)(1)” 2. She reiterates that, as the order dated 21.08.2025 giving effect under

Sections 260/254/143(3) of the Income Tax Act, 1961 (the Act) for the Assessment Year 2017-18 has been passed after allowing TDS credit, interest under the provisions of the Act, a refund of Rs. 14,05,56,247/- has been determined, the same shall be complied within four weeks from today. The statement is taken on record. 3. The petition is, accordingly, disposed of. 4. Liberty is granted to the petitioner, if the order giving effect is not complied within four weeks, to revive the writ petition. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 15, 2025/sr

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