MR. ANIL KUMAR GOEL vs PR. COMMISSIONER OF INCOME TAX- DELHI 10 AND ORS.

Judgment text excerpt

$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 17.09.2025 + W.P.(C) 7438/2025 MR. ANIL KUMAR GOEL .....Petitioner Through: Ms. Himanshi Goel with Mr. Mayank Sharma, Advs. along with petitioner. versus PR. COMMISSIONER OF INCOME TAX- DELHI 10 AND ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal and Mr. Parth Samwal, JSCs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed with the following prayers:- “a) issuance of writ under Article 226 and 227 of the Constitution of India in the nature of mandamus or any other appropriate writ, order, or direction directing the respondents to issue the consequential refund in compliance of order dated 08/02/2017 passed by LD CIT (Appeals) for AY 2007-08 along with refunds adjusted for other years with interest and cost; b) Issue a writ of mandamus or any other Signature Not Verified Signed By:PRADEEP W.P.(C) 7438/2025 Page 1 of 3 SHARMA Signing Date:22.09.2025 15:14:16 appropriate writ, order, or direction directing Respondent No. 1 to grant the statutory interest to the Petitioner under Section 244A of the Income Tax Act, 1961, as applicable; c) Issue a writ of mandamus or any other appropriate writ, order, or direction directing Respondent No. 1 to grant the penal interest to the Petitioner as applicable; d) Recompute the refund along with interest to be paid by the department; e) Award costs of litigation to the Petitioner and grant compensation for the legal cost, harassment, inconvenience, and undue hardship caused due to the inaction and failure of the Respondents.” 2. In effect, the petitioner is seeking refund of certain amounts along with interest for four different assessment years. It is a