ALIM AHMAD vs INCOME TAX OFFICER WARD - 58(1) & ANR.

Judgment text excerpt

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 25.04.2025 + W.P.(C) 5330/2025 & CM APPL. 24274/2025 (Exemption) ALIM AHMAD .....Petitioner Through: Mr. Kaushik, Mr. Ram Naresh, Mr. Ajay Kr. Jain, Advocates. versus INCOME TAX OFFICER WARD - 58(1) & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC and Mr. Yojit Pareek, JSC for Revenue. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The Petitioner has filed the present petition, inter alia, praying as under: “A. Issue a writ of and/or order and or directions in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction directing the department to Refund the Tax recovered in the tune of Rs Rs 5,06,436 into the account of the Petitioner along with interest in accordance of Law AND B. Award cost of litigation; AND C. Issue a writ in nature of mandamus or any other writ, Signature Not Verified Signed By:NEELAM W.P.(C) 5330/2025 Page 1 of 3 SHARMA Signing Date:05.05.2025 11:16:39 order or direction, as deemed fit and proper in the facts and circumstances of the present case.” 2. The Petitioner had filed his return of income for the Assessment Year [AY] 2020-21 on 14.01.2021 declaring an income of ₹4,07,720/-. The said return was selected for scrutiny. The notice under Section 143(2) of the Income Tax Act, 1961 [the Act] and notices under Section 142(1) of the Act were issued by the Assessing Officer [AO]. 3. The proceedings culminated in an assessment order dated 20.09.2022, whereby the AO made an addition of ₹28,72,109/-. The AO also issued a notice of demand for ₹11,01,646/-. 4. Aggrieved by the same, the Petitioner filed an appeal before the Commissioner of Income Tax (Appeals) [CI