Tata Communications Ltd v. UOI (2021) 201 DTR 185/320 CTR 683 (Bom.) (HC)

S. 244A : Refund – Interest on refunds – Tax deduction at source – Directed to complete the process of refund along with applicable interest within a period of two weeks from the receipt of the order . [ S. 143(1), Art , 226 ]

The petitioner filed the return of income claiming the refund of tax deducted at source. Petitioner did not receive any intimation under section 143(1) of the Act from the respondents and consequently did not receive any refund, it has been compelled to file the present writ petition seeking the reliefs  for refund of tax deducted at source as per return of income .  The court directed the revenue to complete the processing of the refund claim of the petitioner and thereafter, release the due refund amount to the petitioner alongwith applicable interest in accordance with law within a period of two weeks from the date of receipt of a copy of this order. (AY. 2019 -20 )