Grace Associates v .UOI ( Bom )( HC) www.itatonline .org

. 237 : Refunds – Failure to issue refunds – Alleged “due to system issue “ – Negligence of the officers – Court directed the Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30 th April 2024 , along with accumulated interest under section 244A of the Act , up to 29 th April , 2024 .[ S. 244A , Art. 226 ]

The petitioner is entitle for refunds for the AY.   2006 -07  Rs. 2, 16, 950, for the AY. 2008 -09  Rs 2, 55, 340  and  for the AY. 2009 -10 Rs .  3,04, 865  , totalling to Rs 7, 77, 165 . The petitioner has written several letters and constantly keeping follow up with the CPC.  The petitioner filed the writ before the Honourable High Court .  In the affidavit the Revenue stated that  the refund remained to be issued  “due to system issue “  . The Court  directed the  Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30 th April 2024 , along with accumulated interest under section  244A of the Act , up to 29 th April , 2024 . The Court also observed that the Revenue has not clarified what was the system issue nobody knows and it only reflects clear negligence of the officer including the person who has filed the affidavit . (WP No. (L) 7726 of 2024 dt . 23- 4-2024 )

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