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2021 (12) TMI 828 - HC - Income TaxRefund of taxes paid/ deposited by the petitioner for the assessment years 1996-97 to 2016-17 along with applicable interest - Conclusions arrived at by the Tribunal as a result of which the Nil income returned by the Petitioner stood affirmed which in turn makes the petitioner entitled to refund of the entire taxes deposited/ paid, along with applicable interest - HELD THAT:- As by way of the present writ petition, the petitioner seeks refund of, as many as, twenty assessment years in one go - no cause of action has arisen in the recent past and therefore, the present writ petition is not maintainable. This Court finds that the petitioner prior to the filing of the present writ petition had made a request to respondent no.1 vide application dated 5th August, 2021 requesting thereby to respondent no.1 to grant refund of income tax due for the assessment years 1996-97 to 2016-17. However, the said application has not been decided till date despite various reminders. Consequently, this Court is of the view that the petitioner has the cause of action to maintain the present writ petition. This Court is also of the view that Section 240 of the Act embodies the salutary principle of right of the assessee to receive refund of tax which becomes due to the assessee as a result of any order passed in appeal. The present writ petition is disposed of with the directions that respondent No.1 shall process the case of the petitioner for refund of taxes paid/deposited by the petitioner for the assessment years 1996-97 to 2016-17 and refund the same along with applicable interest in accordance with law within three months.
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