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TMI Blog2017 (12) TMI 1808X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka High Court has been reversed by the Division Bench or the Hon'ble Supreme Court and, moreover, he is not contra view. Moreover, the contention of the learned Standing Counsel that the Chief Commissioner has no power to condone the delay sustained in view of the decision of the Hon'ble Supreme Court in the earlier round of litigation. Thus, following the above decision, these writ petitions are allowed, the impugned orders are set aside and the respondents are directed to refund the amount to the petitioner/assessee with interest payable as per the provisions of the Income-tax Act within a period of eight weeks from the date of receipt of a copy of this order. - W.P. Nos. 10726, 10727 of 2011 and M.P. Nos. 1 of 2011, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ appeals were dismissed. 4. In respect of one Mr. S. Vasudevan, who is also an employee like that of the petitioner herein, his case came up for consideration before the Hon'ble Division Bench in W.A. No. 572 of 2011, by the revenue as against the order in W.P. No. 20525 of 2010 dated 15.09.2011 and the Division Bench by judgment dated 30.06.2016, following the earlier Division Bench's judgment in W.A. No. 1542 of 2010 etc., batch, dismissed the appeal filed by the revenue. The operative portion of the order reads as follows: 5. Learned counsel for the appellants in the writ appeals has contended that the Department had raised a demand under Section 201 and for interest under Section 201(1A) of the Income-tax Act agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision is not applicable to the facts of the present case, we are not able to take a contra view. In the said case, the Karnataka High Court has categorically held that it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees to apply for refund the claim. The learned Standing Counsel is not in a position to state as to whether the order of the order of the Karnataka High Court has been reversed by the Division Bench or the Hon'ble Supreme Court and, moreover, he is not contra view. Moreover, the contention of the learned Standing Counsel that the Chief Commissioner has no power to condone the delay sustained in view of the decision of the Hon'ble Supreme Court in the earlier round of lit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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