Campus Activewear Limited Vs CIT (Delhi High Court)
Summary: Mr. Vipul Agrawal, learned Senior Standing Counsel for the respondents, informed the Delhi High Court that the requisite exercise for processing petitioner’s refund was being undertaken and that the needful would be done within a period of four weeks. The Court directed that the case be listed on 14.09.2026. The Court further directed that, in case due payment was not made to the petitioner along with applicable interest by the next date, the Assessing Officer (AO) shall remain present in Court. The AO would then be required to explain the reasons for the inordinate delay caused in making the due compliance of the order and not making refund to the petitioner for the last four years. The order records the respondents’ statement regarding the ongoing exercise for processing the refund and makes the AO’s appearance conditional upon the due payment not being made with applicable interest by the next date.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Mr. Vipul Agrawal, learned Senior Standing Counsel for the respondents informs that requisite exercise for processing petitioner’s refund is being undertaken and the needful will be done within a period of four weeks.
2. List this case on 14.09.2026.
3. In case, due payment is not made to the petitioner alongwith applicable interest by the next date, the Assessing Officer (AO) shall remain present in the Court, in order to explain the reasons for the inordinate delay caused in making the due compliance of the order and not making refund to the petitioner for last four years.
