2021 (12) TMI 711 - HC - Income Tax

Refund Claim with Interest u/s 244A read with section 153 and section 240 - petitioners submits that it is the grievance of the petitioners that their claim for refund and sanction of the amount claimed by them has not been processed and no orders has been passed by the respondents so far. As such, the petitioners are before this Court by way of the present petition - respondents submits that if reasonable time is given to the respondents, they would take necessary steps to process the claim of the petitioners in accordance with law - HELD THAT - We deem it just and appropriate to dispose of the writ petition directing the respondents to process the claim of the petitioners to refund of the excess amount in accordance with law as expeditiously as possible within a period of three months from the date of receipt of the copy of this order.

Summary

Issues:
Claim for refund under Income Tax Act, 1961 for Assessment Year 2009-10.

Analysis:
The petitioners, two advocates, sought a writ of Mandamus or a direction to expedite the processing and sanction of a refund of ?3,60,294 under the Income Tax Act, 1961 for the Assessment Year 2009-10. The petitioners' counsel argued that despite submitting all necessary documents, the refund claim had not been processed, leading them to approach the High Court. The respondents' counsel, on the other hand, requested for additional time to process the claim. The Court, after considering the submissions, directed the respondents to process the refund claim expeditiously within three months from the date of the order. The Court disposed of the petition based on this direction, ensuring compliance with the law and timely resolution of the refund issue.