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TMI Blog2021 (2) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ued there is no statutory remedy under the Act for availing this relief - HELD THAT:- We would not like to keep the present petition pending and accordingly we direct the Respondent to look into the matter and process the request for interest on the refund amount under Section 244A within a period of four weeks from today. In case within the aforesaid period the Revenue comes to a conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said was allowed vide order dated 27th July, 2020 and the order under Section 241A of the Act was set aside with a direction to the Respondents to re-consider the matter of withholding refund under Section 241A of the Act. The operative portion of the said order reads as under: Accordingly, we set aside the impugned communication/ order dated 10.01.2020. We, therefore, grant three weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s thereof as approved by the Principal Commissioner of Income Tax shall be provided to the petitioner forthwith. It shall be open to the petitioner to take remedial steps in respect of any orders for withholding of refund that may be passed. Needless to state that the reasons recorded for withholding of refund under section 241A would only amount to a tentative view and would not come in the way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasons for the non-grant of the interest on the aforesaid amount. 4. We would not like to keep the present petition pending and accordingly we direct the Respondent to look into the matter and process the request for interest on the refund amount under Section 244A within a period of four weeks from today. In case within the aforesaid period the Revenue comes to a conclusion that interest i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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