PHILCO EXPORTS PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th January, 2026. W.P.(C) 12318/2021, CM APPL. 38748/2021(stay) PHILCO EXPORTS PRIVATE LIMITED .....Petitioner Through: Mr. Somil Agarwal, Mr. Dushyant Agarwal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, & ORS. .....Respondents Through: Mr. Sunil Agarwal, SSC, Ms. Priya Sarkar, JSC, Mr. Anugrah Dwivedi, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. By way of present writ petition preferred under Article 226 of the Constitution of India, petitioner has raised a grievance that respondent No.1-Assistant Commissioner of Income Tax, Circle 19(1), New Delhi has recovered the sum of Rs.11,14,660/- from refunds of petitioner from subsequent years against the alleged outstanding demand for impugned assessment year, on various dates ranging from 2010 to 2017, as enclosed with the communication dated 20.02.2019 (Annexure-18) sent by the Department to the petitioner pursuant to his application under Right to Information Act, 2005 (Annexure-16) appended with the present writ 2. Learned counsel for the petitioner submitted that despite various representations and