Wtax/369/2022 Of Anil Kumar Tandon v. Income Tax Officer And 2 Others
High Court
28 Apr 2022 In favour of: Unclear
Forum / Bench
High Court · cisdb_16012018
Parties
Wtax/369/2022 Of Anil Kumar Tandon v. Income Tax Officer And 2 Others
Date of order
28 Apr 2022
Assessment year(s)
1999-2000
Outcome
Other
Case summary
In Wtax/369/2022 Of Anil Kumar Tandon v. Income Tax Officer And 2 Others, the High Court (2022) decided the matter.
Decision: In view of the statement made by Sri Krishna Agarwal, learned Senior StandingCounsel, the writ petition is disposed of in terms of the statement made.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Case :- WRIT TAX No. - 369 of 2022
Petitioner :- Anil Kumar TandonRespondent :- Income Tax Officer And 2 OthersCounsel for Petitioner :- Rahul AgarwalCounsel for Respondent :- Gaurav Mahajan
Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J.
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri KrishnaAgarwal, learned Senior Standing Counsel for the respondents.
On 06.04.2022, this Court passed the following order:
"Heard SRI Rahul Agarwal, learned counsel for the petitioner and Sri Krishana Agarwal, learnedSeniorStandingcounselfortherespondents.This writ petition has been filed praying for the following relief :"(i) Issue a writ, order or direction in the nature of Mandamus directing the respondents toimmediately refund the amount of Rs.7,31,319/- as well as the accumulated interest @1 % forevery month or part of a month, on the refund amount for the period from 29.08.2018 till date,plus the additional interest @3% p.a. on the refund amount for the period from 20.10.2020 tilldate."
Learned counsel for the petitioner submits that the aforesaid refund relates to A.Y.1999-2000 andA.Y. 2000-2001. Earlier the respondents indicated that the matter is being resolved but it was notresolved despite several applications moved by the petitioner. Subsequently, in the year 2021 therespondents took the objection that the petitioner's bank account is not linked with PAN and,therefore, the refund can not be processed. When the petitioner pointed out that it is linked as perown portal of the income tax department, then the respondents started taking one ground or theother for not refunding the amount to the petitioner. He further submits that infact the respondentsare not informing the petitioner any valid ground for withholding the refund. Sri Krishan Agarwal, learned counsel for the respondents prays for and is granted five days' timetoobtaininstructionsortofileacounteraffidavit.Put up as a fresh case before the appropriate Bench on 11.04.2022."
Today Sri Krishna Agarwal, learned Senior Standing Counsel states oninstructions that refund alongwith interest had been granted to the petitioner butthere is some dispute with regard to computation of interest for which thepetitioner has moved an application which is being considered by the authorityafresh and the same shall be resolved very soon.
In view of the statement made by Sri Krishna Agarwal, learned Senior StandingCounsel, the writ petition is disposed of in terms of the statement made.
Order Date :- 28.4.2022/vkg
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