Rajasthan Electronics And Instruments Limited v. Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.1080/2015 Rajasthan Electronics And Instruments Limited, 2, KanakpuraIndustrial Area, Sirsi Road, Jaipur-302012, through its AdditionalGeneral Manager (Finance), Shri Subhash Agrawal ----Petitioner Versus 1. Union of India, through the Chief Commissioner ofIncome Tax Rajasthan, New Central Revenue Building,Statue Circle, JaipurIncome Tax Rajasthan, New Central Revenue Building,Statue Circle, Jaipur 2. Chief Commissioner of Income Tax Rajasthan, NewCentral Revenue Building, Statue Circle, JaipurCentral Revenue Building, Statue Circle, Jaipur 3. Dy. Commissioner of Income Tax, Income TaxDepartment, Circle-7, JaipurDepartment, Circle-7, Jaipur ----Respondents For Petitioner(s) : Mr.Anant Kasliwal, Senior Advocateassisted by Mr.Vaibhav Kasliwal, Adv.& Mr.Raghav Krishnatri, Adv. assisted by Mr.Vaibhav Kasliwal, Adv.& Mr.Raghav Krishnatri, Adv. For Respondent(s): None. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYALOrder 18/03/2024 1.This petition is filed aggrieved of non-grant of intereston refund, consequential of quashing of demand created underSection 220(2) of the Income Tax Act, 1961 (hereafter ‘the ITAct’). The Department by passing an order under Section 154 ofthe IT Act dated 25.08.2014 denied the interest on the refundamount. 2.Learned Senior Counsel for the petitioner Mr.AnantKasliwal submits that interest was denied by stating that the High Court while quashing the demand had not given any suchdirections, hence the appeal was not filed. 3.The contention raised is misplaced. 4.The issue involved is as to whether the provisions ofthe IT Act for granting interest on delayed refund would beapplicable in the facts and circumstances of the present case. 5.This petition is disposed of relegating the petitioner toavail statutory remedy of appeal. 6.Considering that this petition is pending since 2015. Inthe eventuality of petitioner filing an appeal before the AppellateAuthority within three weeks from today, the same shall beconsidered to be filed within limitation and the Appellate Authorityshall make an endeavour to decide as expeditiously as possible inthe facts of the case. (BHUWAN GOYAL), J HS/33 (AVNEESH JHINGAN), J