✦ High Court of India · 27 Mar 2025

Mr Deepak Chopra and Ms Priya Tandon, Advocates v. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX

Case Details High Court of India · 27 Mar 2025

Court

High Court of India

Decided

27 Mar 2025

Bench

VIBHU BAKHRU TEJAS KARIA

Length

2,383 words

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.

1. IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 2817/2025 BECHTEL LIMITED Through: Mr Deepak Chopra and Ms Priya Tandon, Advocates. versus .....Petitioner 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 and Ms Ms Anauntta Shankar Yashika Gupta, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R 27.03.2025 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 04/04/2025 at 14:00:01 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. MARCH 27, 2025 M VIBHU BAKHRU, J TEJAS KARIA, J 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 04/04/2025 at 14:00:01 $~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 The petitioner has filed the present petition, inter alia, praying as %

1. 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 04/04/2025 at 14:00:01 returns for the Assessment Year [AY] 2014-15, however, the same has not been processed as yet.

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. MARCH 27, 2025 M VIBHU BAKHRU, J TEJAS KARIA, J 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 04/04/2025 at 14:00:01 $~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 The petitioner has filed the present petition, inter alia, praying as % 1. 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”

5. The petition is disposed of in the aforesaid terms. MARCH 27, 2025 M VIBHU BAKHRU, J TEJAS KARIA, J 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 04/04/2025 at 14:00:01 $~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 The petitioner has filed the present petition, inter alia, praying as % 1. 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 04/04/2025 at 14:00:01 returns for the Assessment Year [AY] 2015-16, however, the same has not been processed as yet.

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.

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 04/04/2025 at 14:00:01 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.

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