The Tribunal gave certain directions to the Assessing Officer to compute and pay such interest. The Assessing Officer in his order passed pursuant to such directions of the Tribunal did not agree with the contention of the assessee. On writ the Court held that the Assessing Officer cannot traverse beyond scope of such order. Accordingly the order passed by the Assessing Officer was to be set aside. Court also held that existence of alternative remedy is not bar to exercise of writ jurisdiction when the order is passed is bad in law and when authority exceeds his jurisdiction. ( AY. 1994-95)
Tata Communications Limited v. DCIT (2019) 415 ITR 344/ 180 DTR 121/ 265 Taxman 461/ 311 CTR 690 (Bom.)(HC)
S. 244A : Refunds–Interest on refunds-Appellate Tribunal directing Assessing Officer to calculate interest based on Supreme Court and High Court Decisions-Assessing Officer cannot traverse beyond scope of such order-Existence of alternative remedy is not bar to exercise of writ jurisdiction when the order is passed is bad in law and when authority exceeds his jurisdiction. [Art. 226]