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The Tax PublishersW.P. (C) No. 5154 of 2020
2020 TaxPub(DT) 5166 (Del-HC) : (2020) 274 TAXMAN 0004INCOME TAX ACT, 1961
Section 244A
Where assessee sought direction to Revenue to decide its rectification application and grant refund, accordingly, the Revenue was directed to dispose of the assessee's rectification application in accordance with law within six weeks by way of a reasoned order and further, the Revenue was also directed to process and pay the assessee's refund within three weeks thereafter, in accordance with law.
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Writ - Refund - Interest on refund -
Assessee-company filed petition seeking direction to Revenue to issue refund determined vide assessment order under section 143(3) along with interest under section 244A and to decide its rectification application and grant consequential refund along with interest under section 244A. Revenue stated that the assessee's rectification application would be disposed of within a period of six weeks and the refund would be processed within three weeks thereafter. Held: Considering the statement made by Revenue, the Revenue was directed to dispose of the assessee's rectification application in accordance with law within six weeks by way of a reasoned order. Further, the Revenue was also directed to process and pay the assessee's refund within three weeks thereafter, in accordance with law.
REFERRED :
FAVOUR : Directions issued
A.Y. : 2017-18
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