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TMI Blog2021 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, but also provides for a complete machinery for enforcing the same, as well as a mechanism to challenge the orders of the Revenue authorities. Thus, the Petitioner must only avail the remedy as provided for by the statute. The fact that we have a wide jurisdiction under Article 226 of the Constitution does not mean that we can disregard the substantive provisions of the statute and the mechanism provided thereunder. We are thus inclined to dispose of the present petition, observing that the petitioner shall be free to pursue its departmental/statutory remedy as available in law with respect to any grievance regarding the calculation of refund made by the respondents. - W.P.(C) 9020/2019 - - - Dated:- 22-1-2021 - HON'BLE MR. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in pursuance to the order of ITAT, appeal effect has been given vide order u/S. 254/143(3) dated 01.10.2018 of the Income Tax Act, 1961, wherein the revised assessed income was computed at ₹ 2,14,89,170/- as against the returned income of ₹ 2,13,32,282/-. For AY 2013-14, pursuant to the order of CIT(A), appeal effect has been given u/S. 250/143(3) of the Act vide order dated 01.10.2018, determining total income of ₹ 3,92,04,750/-. She states that pursuant thereto, an amount of ₹ 7,92,270/- has been credited to the account of the petitioner in respect of the afore-noted AYs 2011-12 and 2013-14. She argues that since the assessee has been granted refund along with interest as per provisions of section 244A of the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oversy. Particularly, since there is a dispute regarding the computation of refund amount, a mandamus, as prayed for, cannot be issued to the respondents. In our view the Income tax Act not only creates rights and liabilities, but also provides for a complete machinery for enforcing the same, as well as a mechanism to challenge the orders of the Revenue authorities. Thus, the Petitioner must only avail the remedy as provided for by the statute. The fact that we have a wide jurisdiction under Article 226 of the Constitution does not mean that we can disregard the substantive provisions of the statute and the mechanism provided thereunder. We are thus inclined to dispose of the present petition, observing that the petitioner shall be free to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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