$ 1 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5512/2020 TEXACO OVERSEAS PVT LTD ...... Petitioner Through: Mr. Mukesh Gupta, Advocate. versus ACIT, CIRCLE 25(1) & ANR. ...... Respondent Through: Mr. Abhishek Maratha, Senior Standing Counsel with Mr. Pratayash Gupta, Ms. Nupur Sharma and Mr. Anshul Sharma, Advocates. % Date of Decision: 21st August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) CM APPL. 19833/2020 Allowed, subject to all just exceptions. W.P. (C) 5512/2020 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. 2. Present writ petition has been filed seeking refund of Rs.5,76,770/- determined vide order dated 27th March, 2015 under Section 143(1) of W.P. (C) 5512/2020 Page 1 of 3 Income Tax Act, 1961 (hereinafter referred to as Act, 1961 ) for Assessment Year 2013-14 along with interest under Section 244A of Act, 1961 as well as for deleting demands of Rs.22,44,970/- for Assessment Year 2010-11 and Rs.1,19,280/- for Assessment Year 2008-09 in pursuance to orders dated 25th November, 2016 and order dated 25th November, 2010 respectively under Section 143(3) of Act, 1961. Petitioner also prays in accordance with its letter dated 22nd May, 2015 for deletion of demand of Rs.78,305/- for Assessment Year 2009-10 by allowing credit of Rs.67,380/- already paid by it. 3. Learned counsel for petitioner submits that respondent cannot refuse to grant refund determined under Section 143(1) of Act, 1961 on ground that it had been initially adjusted against outstanding demands but which had subsequently been reduced to Nil and yet found uploaded in computer system. He further states that refund had been adjusted/offset without issuing any show cause notice under Section 245 of Act, 1961. 4. Learned counsel for petitioner states that despite applications dated 28th July, 2020, 6th August, 2020 and 11th August, 2020 under Section 154 of Act, 1961 respondents have till date not granted refund of Rs.5,76,770/-. 5. Issue notice. 6. Mr. Abhishek Maratha, learned counsel, accepts notice on behalf of respondents. 7. After some arguments, with consent of parties, present writ petition is disposed of with direction to respondents to decide petitioner s rectification applications dated 28th July, 2020, 6th August, 2020 W.P. (C) 5512/2020 Page 2 of 3 and 11th August, 2020 under Section 154 of Act, 1961 within six weeks in accordance with law. All rights and contentions of parties are left open. 8. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J AUGUST 21, 2020 sb W.P. (C) 5512/2020 Page 3 of 3 Texaco Overseas Pvt. Ltd. v. ACIT, Circle 25(1) & Anr