2023 (11) TMI 656

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..... ondents-Revenue : Mr. Devvrat Singh. PC:- 1. The Petition is restricted to seeking refund amount of Rs. 19,69,46,789/- for Assessment Year 2020-21. But it appears amount payable is Rs. 19,79,40,376/- and Mr. Singh has nothing to dispute this amount. Mr. Singh relies on affidavit of reply of one Mr. Parmanand Pravin Darade, Assistant Commissioner of Income Tax- 16(1), Mumbai affirmed on 20th Oc .....

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..... e. A copy of email dated 18.10.2023 sent to CPC is hereto annexed and marked as Exhibit-2. 10. In view of the above, I respectfully state that the respondent be granted some time to resolve the issues at the end of CPC, Bangalore and issue refund to the petitioner." 2. We have to note that this is the standard excuse given by the Department when it comes to giving refunds. The excuse used is .....

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..... tment sorted out its technical issues, totally unrelated to any substantial legal issue, nevertheless contravening the fundamental right of Petitioner to receive undisputed amount of refund, the present proceedings would not have crept into the litigation arena. It is such proceedings which eat into precious judicial time of the Court, which is already saddled with a heavy docket. It also delays d .....

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