CONT.CAS(C) 694/2026 $~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 22.04.2026 + ROHIT CHECHI .....Petitioner CONT.CAS(C) 694/2026 Through: Mr. Vaibhav C, Advocate. versus UNION OF INDIA AND ANR .....Respondents Through: Mr. Awadhesh Kumar Singh, SPC for UOI. Mr. Indruj Singh Rai, SSC alongwith Mr. Sanjeev Menon, Mr. Rahul Singh and Mr. Gaurav Kumar, Advocates. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA SACHIN DATTA, J. (ORAL) 1. Allowed, subject to all just exceptions. CM APPL.26508/2026 (Exemption) 2. Application stands disposed of. 3. The present petition has been filed by the petitioner alleging wilful disobedience/ non-compliance with the directions contained in the order dated 25.07.2025 passed in W.P.(C) 10754/2025. The said order reads as under: CONT.CAS(C) 694/2026 Digitally Signed By:ABHISHEK THAKUR Signing Date:28.04.2026 13:30:31 Signature Not Verified CONT.CAS(C) 694/2026 4. Learned counsel for the respondents, who appears on advance notice, submits that an order dated 09.04.2026 has been passed which, inter alia, records the following decision: “Subsequent to the payments made by the assessee, order u/s 5(2) of the Income Tax Act, 1961 was passed on 16.01.2023 determining refund of Rs.6,30,431/-. Unfortunately, CPC adjusted the refund of Rs.6,30,431/- against the penalty demand of Rs.19,38,000/- which was already irrelevant as the assessee had already opted for the DTVSVs Digitally Signed By:ABHISHEK THAKUR Signing Date:28.04.2026 13:30:31 Signature Not Verified CONT.CAS(C) 694/2026 Scheme and has already settled his dues. In order to cancel the Penalty demand of Rs. 19,38,000/- u/s 271(1)(c), the then AO passed an order u/s 275(1)(A)/271(1)(C) of the Income Tax Act, 1961 vide dated 06.04.2023. Thus, the penalty demand u/s 271(1)(c) of Rs.19,38,000/- against the assessee stands cancelled. Therefore, to release the refund to the assessee afresh, a rectification order u/s 154/(143(3) is being passed. Issue necessary form. Give credit for prepaid taxes as per online portal of Income Tax and allow credit of TDS after verification.” 5. It is further submitted that subsequent thereto, steps have been taken to remit the refund into the petitioner’s bank account. It is assured and undertaken that the money will be duly received by the petitioner in his bank account, within a period of one week from today. 6. Taking the aforesaid statement on record, the present petition stands disposed of. SACHIN DATTA, J APRIL 22, 2026/at/sv/sl By:ABHISHEK THAKUR Signing Date:28.04.2026 13:30:31