Marelli Powertrain India Pvt Ltd (Formerly Known As Magneti Marelli Powertrain India Pvt Ltd) v. Deputy Commissioner Of Income Tax & ORS.
$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18698/2025 MARELLI POWERTRAIN INDIA PVT LTD (FORMERLY KNOWN AS MAGNETI MARELLI POWERTRAIN INDIA PVT LTD) .....Petitioner Through:
Mr. Aditya Vohra, Sr. Adv. with Mr.
Tanmay Dhraksh, Adv.
versus DEPUTY COMMISSIONER OF INCOME TAX & ORS.
.....Respondents Through:
Mr. Shlok Chandra, SSC, Ms. Naincy Jain, Ms. Madhavi Shukia, JSCs and Mr. Anshuman Jindal, Adv.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R
% 07.01.2026 1.
By way of the present Writ Petition, the petitioner has raised a grievance that the respondents have recovered an amount more than 20% of the outstanding demand which is contrary to the CBDT Office Memorandum F.NO.404/72/93-ITCC dated 29.02.2016 and F.NO.404/72/93 -ITCC dated 31.07.2017, so also judgments passed by this Court. 2.
Mr. Shlok Chandra, learned counsel for the respondents on instruction fairly submitted that the amount recovered in excess of 20% of the outstanding demand will be refunded to the petitioner within a period of six weeks.
3.
In view of the fair stand taken by the respondents, instant Writ 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 12/01/2026 at 12:24:45
Petition is disposed of by directing the respondent/Income Tax Department to refund the amount, which is in excess as per the CBDT circular. The respondents shall also pay the applicable interest thereupon latest by 28.02.2026.
4.
The petitioner may file representation/letter before the Assessing Officer(AO) indicating therein, the refundable amount, which according to him has been recovered in excess of 20% of the demand. The AO shall verify the same and refund the amount along with applicable interest in accordance with law.
5.
The petition is disposed of accordingly alongwith all interlocutory applications (if any).
DINESH MEHTA, J.
VINOD KUMAR, J.
JANUARY 7, 2026/ss 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 12/01/2026 at 12:24:45