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

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 6925/2025 M/S NMDC ENERGY PJSC (ERSTWHILE M/S NATIONAL PETROLEUM CONSTRUCTION COMPANY) .....Petitioner Through:

Dr Shashwat Bajpai and Mr Sarthak Tripathi, Advocates.

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

Mr Apoorv Agarwal, Mr Parth Samwal, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskaan Goel and Mr Himanshu Gaur, Advocates.

CORAM:

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

O R D E R

% 21.05.2025 CM APPL. 31374/2025 (Exemption) 1.

Exemption is allowed, subject to all just exceptions. 2.

The application stands disposed of.

W.P.(C) 6925/2025 3.

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.

21,07,19,508/- along with up-to-date statutory interest u/s 244A as the action of the Respondent is unjust, arbitrary and contrary to the provisions of the Income Tax Act.

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 22:38:54

b) 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."

4.

The learned counsel appearing for the Revenue fairly states that there is no impediment in processing the petitioner's claim for refund in accordance with law.

5.

In view of the above, the concerned authorities are directed to process the petitioner's claim for refund along with the interest in accordance with law as expeditiously as possible and preferably within a period of eight weeks from today.

6.

The petition is allowed in the aforesaid terms. VIBHU BAKHRU, J TEJAS KARIA, J MAY 21, 2025 RK 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 22:38:54