Delhi High Court - Orders
Cpa Global Support Services India ... vs Deputy Commissioner Of Income Tax, ... on 1 September, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~37
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3622/2025
CPA GLOBAL SUPPORT SERVICES INDIA PRIVATE LIMITED
.....Petitioner
Through: Ms Ananya Kapoor, Advocate.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4-2,
DELHI & ANR.
.....Respondent
Through: Mr. Vipul Agrawal, SSC with Ms.
Sakashi Shairwal, JSC, Mr. Akshat
Singh, JSC, Mr. Gaoraang Ranjan and
Ms. Harshita Kotru, Advs.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 01.09.2025
1. On last date of hearing, we have passed the following order :
"1. Learned counsel for the respondents states that the counter affidavit has been filed today in the Registry. A copy thereof has been given to counsel for the petitioner.
2. The respondents shall file an additional affidavit giving the break up of the amount as determined pursuant to the orders passed by the ITAT on 03.03.2021."
2. Today Mr. Vipul Agrawal, Learned Senior Standing Counsel has placed before us an email received by him dated 01.09.2025 from the This is a digitally signed order.
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 08/09/2025 at 21:36:23 Assistant Commissioner of Income Tax, Circle 4(2), Delhi, which reads as under :
"With reference to your trailing mail, the response to your query is respectfully submitted as under:
1. Whether the refund amount determined has been credited to the account of the assessee.
The refund due to the assessee, along with interest under section 244A, shall be credited to the assessee in due course, as the same was withheld by CPC under section 245(2) and has been released on 01.09.2025.
2. Provide computation of Rs.2,12,64,000/- and also clarify whether this amount includes upto date interest u/s 244A (upto 30.07.2025 i.e. dated of passing of appeal effect order).
A comprehensive e computation of the tax liability and the refund determined is hereby attached, along with a separate computation showing interest under section 244A amounting to Rs.2,12,64,000/- and yes, total refund includes interest u/s 244A (upto 30.07.2025 i.e. date of passing of appeal effect order)."
3. Mr. Agrawal states that the amount of refund along with interest having been released, it might have been credited in the account of the petitioner.
4. At this stage, learned counsel for the petitioner submits that the respondents are under an obligation to pay the upto date interest to the petitioner. To this Mr. Agrawal has drawn our attention to the communication sent by the Assistant Commissioner of Income Tax to query no.1, which clearly states along with interest under Section 244A.
5. In view of the stand taken by the respondents, we close this writ petition. If, the petitioner has any grievance with regard to the calculation of the refund/interest thereof, liberty shall be with the petitioner to file an This is a digitally signed order.
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 08/09/2025 at 21:36:23 application under Section 154 of the Income Tax Act, 1961, and the same shall be decided by the concerned authority within four weeks from the receipt of such application.
V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 01, 2025 dd This is a digitally signed order.
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 08/09/2025 at 21:36:23