M/S Nmdc Energy Pjsc (Erstwhile M/S National Petroleum Construction Company) v. Deputy Commissioner Of Income Tax Circle Int. Tax 2(2)(2), Civic Centre

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6816/2025 & CM APPL. 30906/2025 M/S NMDC ENERGY PJSC (ERSTWHILE M/S NATIONAL PETROLEUM CONSTRUCTION COMPANY) .....Petitioner Through:

Dr. Shashwat Bajpai & Mr. Sarthak Tripathi, Advocates.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2)(2), CIVIC CENTRE .....Respondent Through:

Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Apoorv Agarwal, Jr.SC, Mr. Parth Samwal, Jr.SC alongwith Ms. Nupur Sharma, Mr.

Gaurav Singh, Mr. Bhanukaran Singh Jodha, Mr. Himanshu Gaur & Ms.

Muskan Goel, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 20.05.2025 1.

Issue notice. The learned counsel for respondent accepts notice. 2.

The petitioner has filed the present petition, inter alia, praying as under:

"a) Issue a writ in the nature of mandamus directing the Respondent to issue refund of amount of Rs. 3,48,64,432/- along with up-to-date statutory interest u/s 244A of the Income Tax Act as the action of the Respondent is unjust, arbitrary and contrary to the provisions of the Income Tax Act. b) Issue a writ in the nature of mandamus directing the Respondent to expedite the adjudication of Rectification 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 20:05:57

Application dated 13.10.2022 filed by the Petitioner which is still pending for disposal, along with consequential reliefs thereon."

3.

The petitioner has already filed a rectification application dated 13.10.2022 seeking appropriate relief regarding quantum of refund/ (and interest) payable to the petitioner.

4.

The learned counsel appearing for the Revenue states that there is no objection to the petitioner's prayer for expediting the adjudication of the rectification application.

5.

In view of the above, we consider it apposite to dispose of the present petition by directing the concerned authority to decide the petitioner's rectification application dated 13.10.2022 as expeditiously as possible, and preferably within a period of eight weeks from date. 6.

The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MAY 20, 2025/ 'A'

Click here to check corrigendum, if any 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 20:05:57