Syed Habeebur Rehman Vs DCIT Circle 28(1) & Ors. (Delhi High Court)
Background: Syed Habeebur Rehman filed a writ petition seeking a refund of approximately Rs. 46 lakhs for the assessment years 2010-11 and 2014-15. The petitioner claimed that the refund had been adjusted against the demand raised for the assessment year 2015-16 without issuing a notice under Section 245 of the Income Tax Act, 1961.
Court Proceedings:
- The court, in an order dated 05.07.2023, directed the petitioner to file a formal application for stay before the Assessing Officer (AO) within one week. The AO was instructed to decide on the application within ten days.
- On 09.08.2023, the matter was adjourned to 22.04.2024 due to the absence of representation on behalf of the petitioner.
- The petitioner moved an application seeking clarification of the order dated 05.07.2023. The court, in an order dated 27.09.2023, clarified that the petitioner could claim a refund of Rs. 46,42,955, subject to certain conditions.
- The court, on 06.11.2023, noted that the respondents had computed a refund of Rs. 44.60 lakhs. The petitioner claimed Rs. 46 lakhs and also sought interest.
- The court disposed of the writ petition, directing the respondents to remit Rs. 44.60 lakhs to the petitioner within two weeks. The petitioner was granted the liberty to pursue statutory remedies for interest and the balance refund. The court emphasized that its order would not hinder such remedies.
Key Points:
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