Ruhr Ispat Private Limited v. The Deputy Commissioner Of Income Tax, Circle 1(1), Kolkata And Ors

ORDER SHEETWPO/251/2024IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE RUHR ISPAT PRIVATE LIMITED VSTHE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), KOLKATAAND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 4[th ] April, 2024. Mr. Rajshree Chatterjee, Adv.Mr. Govind Jethalia, Adv.…for the petitionerMr. Tilak Mitra, Adv.…for the respondents The Court: Heard learned advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by the allegedinaction on the part of the respondent Income Tax Authority in refundingthe admitted refund which petitioner is entitled on giving effect to the orderunder Section 254/143(3) of the Income Tax Act, 1961 and it is theallegation of the petitioner that the respondent Authority is arbitrarily notgiving effect to the aforesaid order of the appellate tribunal on the basis ofwhich petitioner is entitled to get the refund in question. Considering the facts and circumstances of the case and submissionof the parties, this writ petition being WPO 251 of 2024 is disposed of bydirecting the respondent Income Tax Authority concerned to refund therefundable amount in question along with statutory interest by giving effect to the order of the appellate authority dated 22[nd] May, 2023, within a period of four weeks from the date of communication of this order. TR/ (MD. NIZAMUDDIN, J.)