Clix Capital Services Private Limited Vs DCIT (Delhi High Court)
Summary: The Delhi High Court disposed of the writ petition filed by Clix Capital Services Private Limited, as successor to Clix Finance India Private Limited, after the Department informed the Court that the Assessing Officer had undertaken the requisite exercise and, by a manual order dated 18.08.2026, calculated an amount of Rs.20,33,42,656/- as payable to the petitioner. The Assessing Officer had recently joined on 13.08.2026. The Department submitted that although there had been substantial delay, the delay arose because the company’s legal status and name had changed multiple times pursuant to mergers and amalgamations, requiring tax deducted details and assessment orders standing in the names of various companies to be verified and reconciled. The Department assured the Court that the calculated amount would be credited to the petitioner’s account within two weeks.
Senior Counsel for the petitioner pointed out that there was a small error in the refund amount shown as payable. Since the petitioner’s grievance had substantially been redressed, the High Court did not consider it necessary to examine that discrepancy at that stage. Instead, it directed the Assessing Officer, Mr. Nirdesh Gangwar, to meet the petitioner’s representative on 31.08.2026 at a time convenient to him. The purpose of the meeting was to permit the representative to explain the discrepancy, facilitate verification of the record and address issues arising from the intimation under Section 245 of the Income Tax Act, 1961 concerning the proposed withholding/adjustment of refund.
