Wp(C)/25937/2017 Of M/S.sandhu Trailers v. The Income-Tax Officer,Tulsipur

15. 17.07.2019 Heard learned counsel for the parties. 2. By way of this writ petition, the petitioner has prayed for issuance of a direction to the opposite parties to refund the amount due with interest to the petitioner. 3. Learned Senior Standing Counsel for the opposite parties-Income Tax Department has produced the order dated 26.06.2019 passed by the Principal Commissioner of Income Tax, Cuttack in compliance to the order dated 03.04.2019 passed by this Court, wherein it has been indicated that the due refund amount i.e. Rs.2,00,630/- was paid vide Cheque No.864648 dt. 29.05.2009 issued in the address given in return of income of the petitioner. It is also indicated that the matter regarding encashment of Refund Voucher (RV) of the aforesaid amount on being enquired, the bank authorities confirmed that the RV has not been enchashed by the petitioner and after such confirmation the AO re-issued a fresh cheque on 02.01.2018 for the aforesaid amount to settle the grievance of the petitioner. As such, non-receipt of RV for Rs.2,00,630, which was granted in favour of the petitioner after processing u/s139 (1) of the Act, was due to the negligence on the part of the petitioner and the claim of interest of the petitioner u/s 244A, as computed by the petitioner, is not acceptable as per the provisions of I.T. Act, 1961. The aforesaid order is taken on record. 4. In view of the above order, we are of the considered opinion that the grievance of the petitioner is substantially redressed. 5. Accordingly, the writ petition stands disposed of. SKG Misc. Cases/ I.As connected to the writ petition, if any, are disposed of accordingly. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge