2025 (4) TMI 945

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....r the Respondent : None ORDER CM APPL. 11663/2025 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 2474/2025 & CM APPL. 11662/2025 3. The petitioner has filed the present petition, inter alia, praying as under: "(i) Issuance a writ in the nature of Certiorari for quashing and setting aside the impugned notice dated 21.01.2022 (Annexure P-1....

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.... of refund of AY 2017-18 informed to the Petitioner vide intimation dated 17.01.2018 (Annexure P-8), adjustment of refund of AY 2018-19 on 04.10.2018 (Annexure P-6) and adjustment of refund of 2019-20 on 10.10.2019 (Annexure P- 6); (iv) Issue a writ in the nature of Mandamus to direct Respondents to issue refund of Rs. 35,570/- arising out of AY 2015-16, refund of Rs. 1,43,630/- arising out of ....

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.... and neglected in depositing the same at the material time. 5. The learned counsel appearing for the Revenue fairly submits that the prayers made by the petitioner be allowed as the issue involved in the present petition is covered by the earlier decision of this Court in Sanjay Sudan v. The Assistant Commissioner of Income Tax & Another reported in [2023] 148 taxmann.com 329 (Delhi); Neutral Cit....