Mukanchand Bothra & Sons Huf,Rep By Its Karta M.gagan Bothra v. The Assessing Officer,Income Tax,Non-Corporate Ward 5(3),Chennai – 6

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM W.P.No.20995 of 2021 Mukanchand Bothra & Sons HUF,Rep by its Karta M.Gagan Bothra,No.43/44, Veerappan Street,Sowcarpet, Chennai - 79. ... Petitioner Vs The Assessing Officer,Income Tax,Non-Corporate Ward 5(3),Chennai – 6. ... Respondent Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Mandamus directing the respondent torefund the amount of Rs.2,33,316/- (Two Lakhs thirty-threethousand three hundred and sixteen only) to the petitioner alongwith interest as fixed by this Hon'ble Court from 26.04.2014till realization as expeditiously and consequentially direct therespondent to take necessary steps to revoke the attachment ofthe petitioner's account bearing Number SB 006310002408 in DenaBank, Mint Street branch. For Petitioner : Mr.M.Gagan Bothra (Party-in-Person)For Respondent: Mr.Prabhu Mukunth Arun Kumar Junior Standing Counsel ORDER The petitioner has filed this writ petition for a Mandamus,to direct the respondent to refund the amount of Rs.2,33,316/-pursuant to the order of the Tribunal dated 23.10.2018. 2. The petitioner (party-in-person) represents that thepetitioner is entitled for interest under Section 244(1) of theIncome Tax Act, 1961 at 15% interest per annum. On the otherhand, the respondent has calculated interest at 0.5% in terms ofSection 244 (1)(aa) of the Income Tax Act, 1961. https://hcservices.ecourts.gov.in/hcservices/ 3. Opposing the prayer in this writ petition, the learnedJunior Standing Counsel for the respondent submits that therespondent has initiated refund of the amounts under Section244A of the Income Tax Act, 1961. In this connection areference was made to Paragraphs 7 and 8 of the counteraffidavit which reads as under:- “7. It is submitted that consequential order has beenpassed on 07.10.2021 u/s. 154 r.w.s.254 of the Act bygiving credit to the payment of Rs.2,33,316/- which resultsin a refund of Rs.3,28,969/- (inclusive of 244A interest ofRs.95,653/- for the 82 months @ 0.5% from 01.01.2005 totill date) and the same has been uploaded in the ITBAportal. Therefore, refund order for the sum ofRs.2,33,316/- along with statutory interest u/s.244A of theAct has been passed in the case of the petitioner. 8. As regards the petitioner's prayer forconsequential direction to the respondent to take necessarysteps to revoke the attachment of the petitioner's bankaccount, it is humbly submitted that enquiries with theBank Manager revealed that the Savings Bank Account No.SB006310002408 late Shri.S.Mukanchand Bothra, HUF is DORMANTand NOT FROZEN. Therefore it is for the petitioner to takeit up with the bank and the respondent has nothing to dowith the same.” 4. The learned Junior Standing Counsel for the respondentfurther submits that the bank account of the petitioner has notbeen attached, it is open for the petitioner to approach thebank. The averments made in Paragraphs 7 and 8 of the counteraffidavit which has been extracted above stands recorded.Consequently, the respondent is directed to release the paymentsof the amounts as expeditiously as possible. 5. Liberty is however given to the petitioner to workout theremedy before the Appellate Commissioner insofar as the rate ofinterest whether the interest was to be paid in terms of Section244(1) of the Income Tax Act, 1961 read with Section 240 of theIncome Tax Act, 1961 or under Section 244(A) (1)(aa) of theIncome Tax Act, 1961 has been calculated by the respondent. 6. Since the time for filing an appeal would have alreadyexpired, liberty is given to the petitioner to file an appealbefore the Appellate Commissioner within a period of thirty daysfrom the date of receipt of a copy of this order. 7. This Writ Petition stands disposed of with the aboveobservations. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar arb/nst To 5. Liberty is however given to the petitioner to workout theremedy before the Appellate Commissioner insofar as the rate ofinterest whether the interest was to be paid in terms of Section244(1) of the Income Tax Act, 1961 read with Section 240 of theIncome Tax Act, 1961 or under Section 244(A) (1)(aa) of theIncome Tax Act, 1961 has been calculated by the respondent. 6. Since the time for filing an appeal would have alreadyexpired, liberty is given to the petitioner to file an appealbefore the Appellate Commissioner within a period of thirty daysfrom the date of receipt of a copy of this order. 7. This Writ Petition stands disposed of with the aboveobservations. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar arb/nst To The Assessing Officer, Income Tax, Non-Corporate Ward 5(3), Chennai – 6. +1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.65585 W.P.No.20995 of 2021 SJ[co]NSK 27/12/2021