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2017 (12) TMI 1808 - HC - Income TaxRefund of the TDS amount with admissible interest - HELD THAT:- As relying on case of S. Thiagarajan's case [2009 (8) TMI 531 - KARNATAKA HIGH COURT] Though the learned Standing Counsel for the Revenue contends that the said decision is not applicable to the facts of the present case, we are not able to take a contra view. In the said case, the Karnataka High Court has categorically held that it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees to apply for refund the claim. The learned Standing Counsel is not in a position to state as to whether the order of the order of the Karnataka High Court has been reversed by the Division Bench or the Hon'ble Supreme Court and, moreover, he is not contra view. Moreover, the contention of the learned Standing Counsel that the Chief Commissioner has no power to condone the delay sustained in view of the decision of the Hon'ble Supreme Court in the earlier round of litigation. Thus, following the above decision, these writ petitions are allowed, the impugned orders are set aside and the respondents are directed to refund the amount to the petitioner/assessee with interest payable as per the provisions of the Income-tax Act within a period of eight weeks from the date of receipt of a copy of this order.
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