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of <h1>Tax Refund Petition Denied: Administrative Communications Upheld, Petitioner Retains Right to Challenge Future Legal Proceedings</h1> <h3>Wadhwa Group Holding Pvt. Ltd. Versus The Assistant Commissioner of Income Tax & Ors.</h3> Wadhwa Group Holding Pvt. Ltd. Versus The Assistant Commissioner of Income Tax & Ors. - 2025:BHC - OS:7584 - DB The Bombay High Court, through M.S. Sonak and Jitendra Jain, JJ., addressed a petition seeking (i) stay of a demand notice for AY 2016-17, (ii) directions for rectification for AY 2022-23, and (iii) refund for AY 2020-21. The Court noted that the stay relief was not pressed as the ITAT had heard the appeal and was to deliver orders. The rectification relief was rendered moot as the order dated 14 November 2024 had been passed.Regarding the refund for AY 2020-21, the respondents produced communications dated 23 and 31 July 2024, showing approvals by the Deputy Commissioner and Principal CIT to withhold the refund due to scrutiny of the petitioner's AY 2023-24 case under CASS criteria and potential large demand. The petitioner contended these communications were not furnished earlier and challenged them in a rejoinder.The Court held that these communications cannot be challenged via rejoinder and declined to issue a writ of mandamus directing refund processing. It granted the petitioner liberty to initiate appropriate proceedings to challenge these communications on all permissible grounds. The Court agreed the communications should have been served promptly to enable timely challenge.Ultimately, the petition was disposed of with liberty to challenge the communications, leaving all contentions open, and no costs were imposed.
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