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2023 (7) TMI 137 - BOMBAY HIGH COURTSeeking refund due alongwith with interest u/s 244A till the date of actual payment - stay of demand granted adjusting 20% of all demands - HELD THAT:- Since there is a stay order granted on 27th December 2022 and 20% has already been adjusted against the refund due for AY2018-2019, respondents cannot adjust any amount against this refund due for AY 2015-2016. We direct respondent no. 1, who respondent no. 2 states is the person responsible, to ensure that the refund amount of Rs. 60,07,99,744/- alongwith interest, if any, in accordance with law, is credited to petitioner’s account within one week from the date this order is uploaded. Also by an order dated 2nd March 2023 respondents were directed to refund the amount to petitioner alongwith interest in accordance with law. The affidavit in reply has been filed admitting Rs. 60,07,99,744/- as payable. Still the order dated 2nd March 2023 has not been complied with. Therefore, notice be issued to respondent no. 1, Director of Income Tax, CPC, returnable on 25th July 2023, as to why contempt proceedings should not be initiated against him. We are issuing contempt notice only against respondent no. 1 in view of what is stated in the affidavit in reply that the CPC is responsible for processing the refund.
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