Sagarika Ghosh-Legal Heir Of Late Sh. Dipankar Mohan Ghosh-Through Her Spa Holder Upendra Nath Marw v. Assistant Commissioner Of Income Tax Circle-1-3-1, Intl. Taxn & ANR.

$~303 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2650/2024 SAGARIKA GHOSH-LEGAL HEIR OF LATE SH.

DIPANKAR MOHAN GHOSH-THROUGH HER SPA HOLDER UPENDRA NATH MARWAH ..... Petitioner Through:

Mr. Salil Kapoor, Mr. Sumit Lal Chandani, Ms. Ananya Kapoor and Mr.

Tarun Chanana, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE1-3-1, INTL. TAXN & ANR. ..... Respondents Through:

Mr. Ruchir Bhatia, Sr. Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 22.02.2024 CM APPL. 10883/2024 (Ex.) Allowed, subject to all just exceptions.

The application is disposed of.

W.P.(C) 2650/2024 1.

This writ petition has been preferred seeking the following reliefs:- "a) Issue writ in the nature of mandamus directing the Respondent to adjudicate the rectification application dated 16.05.2023 filed by the Petitioner within a stipulated time frame; b) Issue writ in the nature of mandamus directing the Respondent to issue refund due to the Petitioner along with the interest thereon;

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 01/03/2024 at 11:33:53

c) Issue any other Writ, order, or Direction which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."

2.

Bearing in mind the limited nature of the issues which stand raised, we deem it expedient in the interest of justice to dispose of the present writ petition with the following directions. 3.

The competent authority of the respondents shall duly attend to examine and dispose of the pending rectification application dated 16 May 2023. It shall, post taking a decision on the said application, also attend to the claim for refund which has been raised by the writ petitioner and would be consequential. The aforesaid exercise shall be completed within a period of six weeks from today. 4.

The competent authority shall proceed in the matter with due notice to the writ petitioner.

5.

All rights and contentions of respective parties are kept open. YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

FEBRUARY 22, 2024/ RW 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 01/03/2024 at 11:33:53