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2022 (11) TMI 136 - HC - Income TaxRefund of tax paid/deposited by the Petitioner along with applicable interest as per law - HELD THAT:- This Court is of the view that as the order of the Tribunal has not been assailed in appeal u/s 260A it has attained finality and the inaction of the Respondents in granting the refund is in contravention of Sections 240 and 244A of the Act. Consequently, the present writ petition is disposed of with a direction to the AO to pass the appeal effect order of the order passed by the Tribunal for the AY 2013-14 within twelve weeks of receipt of this order as well as grant, if any, the consequential refund of tax paid/deposited by the Petitioner along with applicable interest in accordance with law.
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