The Chief Commissioner Of Income Tax, Udaipur (Raj v. Daryave Singh Karnawat

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Special Appeal Writ No.30/2012 1.Union of India through the Secretary, Finance Department,Government of India, Secretariat, New Delhi. 2.The Chief Commissioner of Income Tax, Udaipur (Raj.) ----Appellant Versus 1.Daryave Singh Karnawat S/o Late Shri Bhanwar LalKarnawat, R/o Karnawat Niwas, Kavdiyagali, Rajsamand.Karnawat, R/o Karnawat Niwas, Kavdiyagali, Rajsamand. 2.Central Board of Direct Taxes, New Delhi. ----Respondent For Appellants: Mr. K.K. BissaFor Respondent No.1: Mr. Vivek Siddh HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE SUDESH BANSAL Judgment 21/10/2021 Learned Single Judge of this Court vide impugned orderdated 14.11.2011 passed in SB CWP No.3782/2008 while allowingthe writ petition of the respondent No.1 directed the appellants tomake payment of interest on the refund amount of Rs.19083/- atthe rate of 15% per annum from 01.01.1998. It is informed by learned counsel for the respondent No.1that the payment of interest has already been made by theappellants. Learned counsel for the appellants is not in a position todispute the above fact. In view of the fact that the payment of interest has alreadybeen made by the appellants, we are not inclined to decide thisspecial appeal writ on merits, however, the question regardingentitlement of assessee of interest on refund amount shall remain open for deciding in any appropriate case. Accordingly, this special appeal writ is disposed of. Stay petition also stands disposed of. (SUDESH BANSAL),J (VIJAY BISHNOI),J Abhishek KumarS.No.33