Wp/251/2021 Of Nilesh Modi v. The Income - Tax Officer, Ward - (19(2)(4) And 2 Ors

Digitallysigned byPURTIPURTIPRASADPRASADPARAB IN THE HIGH COURT OF JUDICATURE AT BOMBAYPARABDate:2022.02.17 ORDINARY ORIGINAL CIVIL JURISDICTION12:58:59+0530 WRIT PETITION NO. 251 OF 2021 Nilesh Modi V/s.The Income Tax Officer,Ward 16(3)(1) and Ors. ….Petitioner …Respondents ---- Mr. Nitesh Joshi i/b Mr. Bhairavnath N. Jadhav for Petitioner.Mr. Suresh Kumar for Respondents.Mr. Rajnish Kumar Sinha, Income Tax Officer, Ward 16(3)(1) Mumbaipresent. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 15[th] FEBRUARY, 2022 P.C. : 1.At the outset Mr. Suresh Kumar on instructions from Mr. RajnishKumar Sinha, Income Tax Officer, Ward 16(3)(1) Mumbai states that thereis no dispute to the fact that refund amount as mentioned in the petition aredue to petitioner and refund for three years have already been paid. 2.Mr. Suresh Kumar on instructions from Mr. Sinha gives anundertaking to this court on behalf of Mr. Sinha that the refund amount ofRs.13,240/- and Rs.110/- for A.Y. 2013-14 and 2020-21 together withinterest, if any, under Section 244 of the Income Tax Act, 1961 (the Act) willbe granted within such period as the court may direct. Mr. Suresh Kumarfurther undertakes on instructions and on behalf of Mr. Sinha that the application of petitioner for rectification for A.Y. 2010-11 under Section 154of the Act will also be disposed within such period as the court may direct. 3.We hereby direct that the refund shall be granted andrectification application shall be disposed on or before 5[th] March, 2022. 4. The undertaking as given above are accepted. The CPC shallissue a refund amount within one week of receiving necessarycommunication from Mr. Sinha. 5.Petition accordingly stands disposed with no order as to costs. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)