$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010293712026 + W.P.(C) 9258/2026 & CM APPLs. 43353/2026, 43354/2026, 68569/2026 ALLIED CONCEPTS INDIA PVT LTD. .....Petitioner Through: Mr. Utkarsh Mathur, Adv. versus THE PRINCIPAL COMMISSIONER (PCIT-1) & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat & Mr. VK Saxena, JSCs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE DR. JUSTICE ADITI CHOUDHARY O R D E R % 01.10.2026 1. Learned counsel for the petitioner submitted that during the pendency of the present writ petition, the petitioner has received the refund, however, the interest thereupon has not been correctly calculated/paid to the petitioner. 2. Since the petitioner’s substantial grievance has been redressed, writ proceedings are closed; the petition stands disposed of. Pending application(s), if any, also stand disposed of. 3. The petitioner, however, shall be free to move an appropriate application under Section 154 of the Income Tax Act, 1961 or make a representation before the Assessing Officer, giving his calculation on interest within a period of four weeks from today. The Assessing Officer 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 05/10/2026 at 11:14:57 shall consider the same, in accordance with law and pass a reasoned order within a period of three months from the receipt of such application or representation. 4. The petitioner’s right to take remedies against any consequential orders shall remain reserved. DINESH MEHTA, J. ADITI CHOUDHARY, J. OCTOBER 1, 2026/p’ma 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 05/10/2026 at 11:14:57