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2025 Supreme(Del) 182
IN THE HIGH COURT OF DELHI AT NEW DELHI
Vibhu Bakhru, Tejas Karia, JJ.
Bechtel Power Corporation - Petitioner
Versus
Assistant Commissioner Of Income Tax Circle International Tax 112 & Anr. - Respondents
W.P. (C) 2816 of 2025
Decided On : 27-03-2025
For the Petitioner:Mr Deepak Chopra and Ms Priya Tandon, Advocates.
For the Respondent:Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Yashika Gupta, Advocates.
The court mandated timely processing of income tax returns and issuance of refunds if due, emphasizing the need for adherence to statutory timelines.
Headnote:(A) Income-tax Act, 1961 - Section 244A - Petitioner sought direction for processing income tax returns for Assessment Years 2013-14, 2014-15, and 2015-16, along with consequential refunds and statutory interest - Revenue acknowledged delay in processing returns - Court directed timely processing of returns and issuance of refunds if due. (Paras 4, 5)
(B) Timeliness of processing returns - The court emphasized that if the time for processing has expired, returns must be accepted at face value. (Paras 4)
Facts of the case:
The petitioner filed multiple petitions seeking the processing of income tax returns for various assessment years, highlighting delays by the Revenue in processing these returns.
Findings of Court:
The court directed the concerned authority to process the income tax returns expeditiously and issue refunds if applicable.
Issues: The main issue was the delay in processing the income tax returns and the necessity for timely action by the Revenue.
Ratio Decidendi: The court ruled that the concerned authority must process the returns promptly and accept them at face value if the processing period has lapsed.
Result: Petitions disposed of in the terms directed.
ORDER :
W.P. (C) 2816/2025
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 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.”
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 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 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.
W.P. (C) 2817/2025
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 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.”
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 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.
W.P. (C) 2818/2025
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 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.”
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 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 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
