Lg Electronics India Pvt Ltd v. Deputy Commissioner Of Income Tax & ORS.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 13924/2024 LG ELECTRONICS INDIA PVT LTD .....Petitioner Through:

Mr. Neeraj Jain, Mr. Aniket D.

Agrawal, Saksham Singhal, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX & ORS.

.....Respondent Through:

Mr. Abhishek Maratha, Senior Standing Counsel, Ms. Nupur Sharma, Mr. Apoorv Agarwal, JSC, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Mr. Himanshu Gaur, Ms.

Muskaan Goel, Mr.

Nischay Purohit, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 03.12.2025 1.

This Petition has been filed with the following prayers: "(a) A writ and/or order and/or direction in the nature of certiorari or any other appropriate writ, order or direction seeking quashing of the illegal adjustment of income tax refund due for assessment year 2010-11 with the stayed/ nonrecoverable income tax demand for assessment years 2009-10, 2010-11 and 2014-15; and (b) A writ and/or order and/or direction in the nature of mandamus or any other appropriate writ, order or direction seeking directions for issuance of income tax refund of INR 47.20 crores [alongwith applicable interest] arising by virtue 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 06/12/2025 at 13:34:31

of appeal effect order dated 22.04.2024 passed by Respondent No. 1 for assessment year 2010-11 that is illegally adjusted with non-recoverable/ stayed tax demands for other assessment years without even following mandatory procedure provided under section 245 of the Act; and"

2.

Mr. Abhishek Maratha learned Senior Standing Counsel for the respondent states because of a technical glitch, the refund could not be processed.

3.

He states that if this Court directs, the respondent can process the refund through manual process.

4.

Accordingly it is directed that the respondents shall effect the refund in favour of the petitioner/assessee manually and complete the process within twelve weeks.

5.

The petition is disposed of granting liberty to the petitioner in the eventuality the petitioner has any grievance with regard to the amount refunded to file an application for the revival of the petition. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 03, 2025 RT 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 06/12/2025 at 13:34:31