$~

* IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 31.10.2023 Judgment pronounced on: 29.11.2023 + W.P.(C) 2164/2022 & CM APPL. 6192/2022 SHRI CHINTAN BINDRA ..... Petitioner Through: Mr Puneet Agarwal, Mr Yuvraj Singh and Mr Chetan Kumar Shukla, Advocates.

versus DEPUTY COMMISSIONER OF INCOME TAX & ORS.

..... Respondents Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate. CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]

GIRISH KATHPALIA, J.

1. By way of this writ petition under Articles 226 and 227 of the Constitution of India, petitioner has sought the following reliefs:

i. To declare that the demand of tax and interest reflected on the income tax portal for the AYs 2009-10, 2011-12, 2012-13 on account of TDS admittedly deducted by the Company (Employer), do not lie against the Petitioner, and to direct the Respondents to delete the impugned demand from the Portal and their records;

and/or ii. To issue an appropriate writ, order, or direction to Respondents to release the refund amount Rs. 3,88,209/-, due for various AYs and which has been illegally adjusted against the illegal and erroneous demand; and/or iii. Issue an appropriate writ, order, or direction to the Respondents to grant statutory interest on the illegally adjusted refund amount of Rs. 3,88,209/-; and/or iv. Issue an appropriate writ, order, or direction to the Respondents to grant compensatory interest on the illegally adjusted refund amount of Rs. 3,88,209/-; and/or v. To issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction, to quash the impugned intimation dated 03.03.2021 (Annexure P/41); and/or vi. To issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction, to quash the impugned intimations dated 02.07.2016 & 12.08.2016(Annexure P/21) for the AY 2016-17, and impugned intimation dated 19.10.2017 (Annexure P/26) for the AY 2017-18, issued under Section 245 of the Act;

and/or vii. To issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction, to quash the impugned intimations/orders dated 21.03.2011 (Annexure P/6); dated 23.10.2012 (Annexure P/10); dated 16.01.2014 (Annexure P/14); dated 24.09.2016 (Annexure P/22); dated 24.09.2018 (Annexure P/34); dated 18.09.2019 (Annexure P/36); and dated 23.01.2021 (Annexure P/39) under Section 143(1) of the Act for the adjustments of refunds, and for raising of demand on account of “Unmatched Tax Deducted at Source”; and/or viii. To declare that the Respondents Authorities abide strictly by the instruction No. 275 dated 01.06.2015 and the further Office Memorandum dated 11.03.2016 and Press Release dated

11.03.2016 issued by the CBDT; and/or ix. Issue an appropriate writ, order, or direction to Respondents to act on the provisions of the statute, in a manner, that the express rights so conferred upon the assessees do not get frustrated for non-action on the part of the Respondents; and/or x. Issue an appropriate writ, order, or direction to Respondents to not to take any coercive action till the pendency of this Writ Petition; and/or xi. Issue any other writ, order or direction in favour of the Petitioner, as this Hon’ble Court may deem fit and proper in the present facts and circumstances of the case, so as to ensure the ends of justice, or else the Petitioner shall suffer irreparably;

and/or xii. to grant costs of this Petition; ; and/or xiii. to award such further and other reliefs as the nature and circumstances of the case may require.

On issuance of notice, the respondents/revenue entered appearance through counsel and filed a counter affidavit which followed a rejoinder affidavit on behalf of petitioner. We heard learned counsel for both sides.

2. Briefly stated, facts relevant for present purposes are as follows.

2.1 Since 16.04.2008, the petitioner was employed wi