The assessee was not granted refund though the assessment was completed u/s. 143(3) of the Act. The Assessing Officer moved an application u/s 154 of the Act for grant of refund. The Assessing Officer has not passed the order. On writ the High Court directed the Assessing Officer too pass the order in accordance with law.
Sujeev Gandhi v. UOI (2021) 283 taxman 47 (Delhi) (HC)
S. 154 : Rectification of mistake-Refund-House property and bank interest-Full tax was paid-Assessing Officer is directed to pass order in accordance with law. [S. 143(3), 221(1), 237, Art. 226]