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2019 (10) TMI 400

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..... C. Mohanty for the Respondents. P.C. 1] This petition is fled for a direction to the respondents the Income Tax authorities to refund an amount of Rs. 224,28,74,090/- with statutory interest. This demand of the petitioner has a long history. It is not necessary to enter into finer details thereof, few undisputable facts may however be noted. 2] The petitioner is a public limited company and is .....

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..... t the department did not pursue this line any further. 4] Few more letters from the petitioner followed without department releasing the refund. In one such e-mail correspondence dated 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 Rs. 1/- (on account of rounding of of the .....

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..... y stated that the petitioner's refund claim has not been released on account of computer glitch at the central processing center presumably on account of the fact that though the concerned demands are stayed by the appellate authority, the system is not accepting such position. He, therefore, submitted that the auto generation of refund could not be made because of this reason. 7] When material f .....

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..... d. 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 Rs. 224,28,74,090/- with statutory interest, which shall .....

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