9911796707
TMI Blog2019 (10) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... he correct legal position is that the petitioner must receive the refund. Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the system in the present case fails to permit the payment of refund, the concerned authorized officer must manually do so. We, therefore, direct the respondents to release the petitioner s refund amount of ₹ 224,28,74,090/- with statutory interest, which shall be done within a period of two weeks from the date of receipt of this order. - WRIT PETITION NO. 2435 OF 2019 and WRIT PETITION NO. 2436 OF 2019 - - - Dated:- 4-10-2019 - AKIL KURESHI S.J. KATHAWALLA, JJ. Mr. J.D. Mistri, Sr. Advocate a/w. Mr. Nitesh J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 26.8.2019, the petitioner pointed out that several meetings had taken place with the Income Tax authority without resolution of the issues. The TDS mismatch of as small as ₹ 1/- (on account of rounding of of the figure) was cited more than once for not releasing the refund. Eventually, the petitioner fled the present petition for the above noted prayer. 5] Learned Counsel for the petitioner submitted that the assessment order gave rise to the petitioner's claim for refund. There is no reason, no authority in law to withhold such refund. He submitted that at one stage the department had raised the ground of adjusting such refund against the pending tax demands of other assessment years. However, the petitioner had point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund. Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the system in the present case fails to permit the payment of refund, the concerned authorized officer must manually do so. We, therefore, direct the respondents to release the petitioner s refund amount of ₹ 224,28,74,090/- with statutory interest, which shall be done within a period of two weeks from the date of receipt of this order. 9] Before closing, we observe that this situation cannot be peculiar to the petitioner alone. Surely, before the department, there would be large number of cases of assessees where the refund claim out of an order of assessment or appellate order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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