M/S Mosaic India Pvt. Ltd. v. Deputy Commissioner Of Income Tax Circle 16(1) & ANR.

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2023/2025 & CM APPL. 9559/2025 M/S MOSAIC INDIA PVT. LTD .....Petitioner Through:

Dr. Shashwat Bajpai, Ms. Simran Madhyan and Mr. Sarthak Tripathi, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) & ANR .....Respondents Through:

Mr. Siddhartha Sinha, Sr. Standing Counsel with Ms. Anu Priya Nisha Minz, Mr. Niranjan Sameer Marde and Ms. Jyott, Advs.

CORAM:

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 17.02.2025 1.

Heard the learned counsel for the parties. Having regard to the facts of the present case, we find it appropriate to dispose of this petition with a direction to the Deputy Commissioner of Income Tax concerned to consider, decide and take appropriate action as may be warranted under the law on the application dated 29.05.2024 which has been annexed as Annexure P-25 to the writ petition.

2.

The decision under this Order by the Deputy Commissioner of Income Tax shall be taken within four weeks from today. 3.

While taking the decision, if the amount is found refundable, the same The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 21:11:23

shall be refunded along with statutory interest to the petitioner within a week thereafter.

4.

This Order shall be communicated to the Deputy Commissioner of Income Tax concerned by the learned counsel representing the Revenue forthwith.

5.

With the aforesaid direction, the present petition stands disposed of. DEVENDRA KUMAR UPADHYAYA, CJ TUSHAR RAO GEDELA, J FEBRUARY 17, 2025 N.Khanna The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 21:11:23