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2022 (4) TMI 1130 - HC - Income TaxRefund alongwith interest under Section 143(1) - Petitioner’s grievance is that though there has been an intimation on 23rd November 2021 under Section 143(1) that petitioner was entitled to a refund but petitioner has not received the refund - HELD THAT:- To the petition is also annexed a photocopy of “Citizen’s Charter 2014, a declaration of our commitment to the taxpayers” by the Income Tax Department where it says issue of refund alongwith interest under Section 143(1) of the Act will be made within six months from the date of the return and in this case, indisputably, returns was filed on 15th February 2021. Mr. Suresh Kumar requests for two weeks time to file reply. Though we are not inclined to grant any time nevertheless in view of the deadline of 31st March 2022 to complete assessment, we are granting the indulgence. Within two weeks from today, respondent no.4 and respondent no.5 (not below the rank of Assistant Director of Income Tax) shall file an affidavit in reply and serve a copy thereof explaining why the refund is not being issued. Respondent nos.4 and 5 shall also explain why the concerned officer, who is delaying the refund, should not be penalized in as much as why he should not be directed to pay the interest from his pocket on the refund. We note this because though petitioner will be getting refund with 6% interest, it is public money that is being used to pay the interest. Stand over to 13th April 2022.
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