$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8932/2026 VIKRAM DHIRANI .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa Mity, Advs. versus DCIT CENTRAL CIRCLE 7 DELHI & ANR. ....Respondents Through: Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin, Mr. Gibran Naushad, JSCs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 08.07.2026 CM APPL. 41886/2026 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 8932/2026 3. Issue notice. Mr. Sunil Agarwal, learned Senior Standing Counsel for the respondents accepts notice. 4. By way of this instant petition, the petitioner has prayed a mandamus to the respondents to consider the petitioner’s representation in relation to payment of interest on refund as payable under Section 244A/244A(1A) of the Income Tax Act, 1961 (hereinafter referred as „the Act of 1961‟). 5. Inviting Court’s attention towards the representation which the petitioner has moved (Annexure-3) on 27.10.2025 followed by another representation dated 12.11.2025, learned counsel submitted that the same This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:52:35 have remained unheeded by the Competent Authority and the petitioner is still waiting for the payment of interest, to which he is statutorily entitled. 6. Mr. Sunil Agarwal, learned Senior Standing Counsel appearing on behalf for the Department submitted that though the petitioner is entitled to get interest under Sections 244A/244A(1A) of the Act of 1961 on the amount refunded but no interest can be paid on that part of the tax refunded which the petitioner had paid as a self assessment tax. 7. In this regard, he submitted that the issue regarding assessee’s right to get interest on the self assessment tax is pending consideration before the larger bench as the provision allowing interest on self assessment tax came to be introduced only in the year 2016. He added that since the assessment year in question is 2007-08, the petitioner’s right of claiming interest on self assessment tax that he had paid is really doubtful. 8. Having heard learned counsel for the parties, we deem it expedient to dispose of the present writ petition with the direction to the Assessing Officer/Competent Officer to consider petitioner’s representations dated 27.10.2025 and 12.11.2025, on or before 31.08.2026 and pay the applicable interest while giving the calculations thereof to the petitioner. 9. Needless to observe that in case, any of the petitioner’s grievance still persist he shall be free to take recourse to legal remedies available to him. 10. The petition stands disposed of accordingly along with pending applications. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 8, 2026/neelam This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:52:35