CWP-17551-2024 IN THE HIGH COURT OF PUNJAB AND HARYANA AT FCB Interface Communications Private Limited Deputy Commissioner of Income Tax Circle 1(1), Gurgaon and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Manuj Sabharwal, Advocate and Mr. Shvetanshu Goel, for the applicant Mr. Varun Issar, Standing Counsel, for the respondent DEEPAK SIBAL Learned counsel for the petitioner submits that petitioner would be satisfied if the present petition is disposed of with a direction to the respondent application filed by the petitioner under Section 154 of the 1961 (for short, ‘t the intimation sent to the petitioner through order dated 08.08.2005 under Section 143 of the Act. 2. In support of the petitioner submits that before the respondent for the last several reminders 3. Learned counsel for the respondent delay in decision of the petitioner’s aforesaid rectification application but 2024 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17551 Date of Decision : FCB Interface Communications Private Limited Versus Deputy Commissioner of Income Tax Circle 1(1), Gurgaon and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Manuj Sabharwal, Advocate and Mr. Shvetanshu Goel, Advocate, for the applicant-petitioner. Mr. Varun Issar, Standing Counsel, for the respondent-Income Tax. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner submits that petitioner would be satisfied if the present petition is disposed of with a direction to the respondent-Revenue to take a final decision on the application filed by the petitioner under Section 154 of the (for short, ‘the Act’) seeking therein to rectify the intimation sent to the petitioner through order dated 08.08.2005 under Section 143 of the Act. In support of the afore alternate prayer learned counsel for the petitioner submits that the rectification application before the respondent for the last about 20 years and several reminders sent by the petitioner seeking there Learned counsel for the respondent delay in decision of the petitioner’s aforesaid rectification application but IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 7551-2024 (O&M) Date of Decision : 08.04.2026 FCB Interface Communications Private Limited …Petitioner Deputy Commissioner of Income Tax Circle 1(1), Gurgaon and others …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Manuj Sabharwal, Advocate and Mr. Varun Issar, Standing Counsel, Learned counsel for the petitioner submits that at this stage the petitioner would be satisfied if the present petition is disposed of with a evenue to take a final decision on the application filed by the petitioner under Section 154 of the Income Tax Act, g therein to rectify the amount of refund in the intimation sent to the petitioner through order dated 08.08.2005, passed alternate prayer learned counsel for the cation application, as above, is pending 20 years and this is in spite of sent by the petitioner seeking therein its final decision. Learned counsel for the respondent-Revenue admits to the delay in decision of the petitioner’s aforesaid rectification application but VANDANA 2026.04.10 16:59 I attest to the accuracy and integrity of this document CWP-17551-2024 seeks to justify such delay on the ground that TDS certificates in the petitioner’s case were 4. After hearing learned counsel for the parties is abnormal delay by the the rectification application filed by the petitioner seeking therein to rectify the amount of refund intimation 08.08.20 direction to the respondent aforesaid application dated 12.05.2006 within the date of receipt of a copy of this opportunity of personal hearing to the petitioner as also petitioner to produce April 08, 2026 vandana Whether speaking/reasoned : Whether reportable 2024 (O&M) seeks to justify such delay on the ground that TDS certificates in the petitioner’s case were required to be manually After hearing learned counsel for the parties is abnormal delay by the respondent-Revenue rectification application filed by the petitioner seeking therein to rectify t of refund determined by the respondent intimation 08.08.2005. Accordingly, we dispose of this petition with a direction to the respondent-authority to take a final decision on the aforesaid application dated 12.05.2006 within date of receipt of a copy of this order but only after granting opportunity of personal hearing to the petitioner as also petitioner to produce evidences, if any, in support of its claim. (DEEPAK JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No seeks to justify such delay on the ground that TDS certificates in the collected and verified. After hearing learned counsel for the parties, we find that there evenue in taking a final decision on rectification application filed by the petitioner seeking therein to rectify by the respondent-Revenue through its Accordingly, we dispose of this petition with a authority to take a final decision on the a period of two months from order but only after granting an opportunity of personal hearing to the petitioner as also permitting the in support of its claim. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.10 16:59 I attest to the accuracy and integrity of this document