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2022 (6) TMI 416

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..... is being wasted. It is unacceptable to this Court that public money is used to pay refund when assessee is entitled to refund is not in issue. Principal Chief Commissioner of Income Tax, Mumbai shall file an affidavit in this Court to explain as to (a) why payment of refund was delayed and b) why amount of interest paid to assessee should not be collected from the Officers who had delayed the r .....

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..... be taken against such Officer in the event money is not credited to the petitioner s account by 29.03.2022. The affidavit shall be filed within 4 weeks from today. We are also anguished by the fact that precious judicial time is being wasted because of this conduct on the part of the respondents and legal costs are being incurred by Assessee and Government of India. - WRIT PETITION NO.1959 O .....

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..... issue refund within one week from today. 3. Mr.Pardiwala states from December when the refund was determined till date interest has worked out to about Rs.2 Crores. We have stated earlier in other orders that even though assessee gets refund with interest thereon at the rate of 6% p.a., it is public money that is being wasted. It is unacceptable to this Court that public money is used to pay r .....

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..... tlement of petitioner to get the refund is not in question, we fail to understand as to why Revenue delays in issuing refund order and pays interest on that with public money. Perhaps the concerned Officer should be directed to show cause and explain the delay otherwise, it is public money being wasted. 4. ... 5. We are making it clear that if the amount is not paid, we may have to take str .....

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