The Tax PublishersW.P. (C) No. 1407/2020
2020 TaxPub(DT) 4960 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 226

Petitioner stated that refunds have been due to petitioner since July, 2018. He emphasises that the refunds carry an element of interest and it was in the interest of the revenue to make early payment. Present application was allowed and authorities were directed to ensure that refunds due to the petitioner were paid within eight weeks. Court directed Order to be uploaded on the website forthwith.

Writ - Refund claim delayed - Concerned officer holding charge of ACIT was tested positive for Covid-19 -

Present application was filed on behalf of authority seeking extension of time for compliance of the Order. Assessee stated that the department had issued the refund for assessment year 2004-05 and the orders for assessment years 2005-06, 2006-07 and 2007-08 were ready to be passed. He informed that unfortunately the concerned officer holding charge of Asstt. CIT tested positive for COVID-19 and the office building was subsequently closed down for two days for deep sanitization. He pointed out that the present deposing officer was assigned additional charge in the afternoon and consequently, required additional time. Held: Petitioner stated that refunds have been due to petitioner since July, 2018. He emphasised that the refunds carry an element of interest and it was in the interest of the revenue to make early payment. Present application was allowed and authorities were directed to ensure that refunds due to the petitioner were paid within eight weeks. Court directed Order to be uploaded on the website forthwith.

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2004-05



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