2025 (2) TMI 1989

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....ankim Garg, Advocates. For the Respondents : None ORDER CM APPL. 11774/2025 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 2490/2025 & CM APPL. 11773/2025 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 th....

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....tioner vide intimation dated 29.10.2021 (Annexure P15), b) adjustment of refund of AY 2022-23 against the demand of AY 2012-13 informed to the Petitioner vide intimation dated 22.07.2022 (Annexure P-23); (iv) Issue a writ in the nature of Mandamus to direct Respondents to issue refund of Rs. 60,660/- arising out of AY 2021-22 and Rs. 1,28,190/- arising out of AY 2022-23 along with applica....

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....ned 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 Citation: 2023: DHC:1342. 6. Thus, for the foregoing reasons, we also ho....