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The Tax Publishers2021 TaxPub(DT) 0634 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226 Section 244A
Where Income Tax Act not only creates rights and liabilities, but also provides for a complete machinery for enforcing the same, as well as a mechanism to challenge the orders of the Revenue authorities, therefore, Petitioner must only avail the remedy as provided for by the statute and shall be free to pursue its departmental/statutory remedy as available in law with respect to any grievance regarding the calculation of refund made by authority
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Writ - Maintainability - Refunds claim along with interest accrued under section 244A -
Present petition was filed seeking directions to authority to pay refunds for assessment years 2011-12 and 2013-14 respectively, along with interest accrued thereon, which were due to the Petitioner's late husband. Pursuant to the notice of this Court, authority had filed counter affidavit giving details of the amounts that had been adjusted as well as details of the refunds credited to the account of the petitioner. Held: Petitioner was unable to point out any specific provision and submitted that these remedies lie before this Court. Since there was a dispute regarding the computation of refund amount, a mandamus, as prayed for, cannot be issued to authority. Income tax Act not only creates rights and liabilities, but also provides for a complete machinery for enforcing the same, as well as a mechanism to challenge the orders of Revenue authorities. Thus, Petitioner must only avail the remedy as provided for by statute. Petitioner shall be free to pursue its departmental/statutory remedy as available in law with respect to any grievance regarding the calculation of refund made by authority.
REFERRED :
FAVOUR : Directions issued.
A.Y. : 2011-12 & 2013-14
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