M/S. Sarat Tea Company Pvt. Ltd v. Income Tax Officer, Raiganj, Ward – 2(4) & Ors

05.09.2023PBSl. No.6. WPA 19241 of 2023 M/s. Sarat Tea Company Pvt. Ltd. VsIncome Tax Officer, Raiganj,Ward – 2(4) & Ors. Mr. Avra Mazumder,Mr. Samrat Das. … For the Petitioner.Mr. Om Narayan Rai.……..for the respondent. Instruction filed by Mr. Rai be kept with therecord. This writ petition has been filed against thegrievance of non-refund of interest in question relatingto the assessment years 2017-18, 2020-21 and 2022-23. Pursuant to the direction of this Court dated 29[th]August, 2023, Mr. Rai, learned advocate appearing forthe respondents has submitted instruction issued on4[th] September, 2023 by ITO, Ward-2(4), Raiganj andon perusal of the said instruction, I find that there is arecording in the said instruction that the refundableamount in question will be credited in the petitioner’saccount and considering such submission and takinginto consideration the aforesaid instruction, this writpetition being WPA 19241 of 2023 is disposed of bydirecting the respondent authorities concerned to credit the refundable amount in question in thepetitioner’s account within four weeks from the date ofcommunication of this order after observing all legalformalities. ( Md. Nizamuddin, J.)