Wtax/1003/2022 Of Samtel Machines And Projects Limited v. Assistant Commissioner Of Income Tax

Case :- WRIT TAX No. - 1003 of 2022 Petitioner :- Samtel Machines And Projects LimitedRespondent :- Assistant Commissioner Of Income TaxCounsel for Petitioner :- Raghubir Saran AgrawalCounsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard Shri R.S. Agrawal, learned counsel for the petitioner andShri Gaurav Mahajan, learned Senior Standing Counsel for therespondents. This writ petition has been filed praying for the followingreliefs:- "(a) issue a writ in the nature of mandamus or any other appropriate writ,order or direction to the respondent(s) to issue refund amounting toRs.4,13,08,399/- due to the petitioner, along with interest, pursuant to theappeal effect order dated 10.05.2022 passed by respondent no.1 undersection 250/154/260A/143(3) of the Act in the case of the petitioner forAssessment Year AY 1994-95, in a time bound manner." Today, learned Senior Standing Counsel states on instructionsof the respondents that the refund has already been granted on29.07.2022 and the amount has been credited to the bankaccount of the petitioner. Learned counsel for the petitioner states on instructions thatalthough the refund has been credited to the bank account of thepetitioner but interest has not been granted, which is anarbitrary action of the respondents for which the petitioner shallmove an application before the respondent concerned. Since it is admitted that the refund has already been granted tothe petitioner, therefore, the writ petition is disposed of.However, if the petitioner is aggrieved with non-payment ofinterest, if any, then he may approach the authority concernedfor redressal of his grievances. Order Date :- 5.8.2022SK