TMI Blog2019 (5) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The Court sees no reason why on account of a technical glitch in the system, the refund due to an Assessee should be delayed. It must be remembered that every day s delay would mean interest payable on the refund amount under Section 244-A of the Act. With the refund amount running into crore of rupees, the interest amount would obviously be several lacs of rupees, and all of this is coming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption) in W.P.(C) 2316/2019 1. Allowed, subject to all just exceptions. W.P.(C) 2315/2019 CM 10768/2019 (stay) W.P.(C) 2316/2019 CM 10770/2019 (stay) 2.The Petitioner has approached this Court for directions to the Respondents to issue the already determined refund for the Assessment Years ( AYs ) 2002-03, 2005-06, 2007-08 and 2016-17 along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim, he is unable to issue the refund as a result of a technical glitch. It is stated that the AO has already written to the Director General (Systems) [ DG (Systems) ], New Delhi and is awaiting the response of the DG (Systems) in this regard. Mr. Hossain maintains that for AY 2005-06, the refund order has already been uploaded in the system and the amount should have been credited to the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all of this is coming out of the exchequer needlessly on account of such glitches in the system. 7. The Court has been shown a copy of the order dated 30th April, 2019, passed by the High Court of Bombay in Writ Petition No.1103/2019 (Vodafone Idea Limited v DCIT) (TDS) Ors. wherein in similar circumstances, that Court observed as under: 4. Facts being clear, in our op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e steps shall be taken, irrespective of whether the technical glitch in the system is rectified or not. (iii) The refund to the Petitioner shall not be linked with the rectification of such technical glitch. 9. The writ petitions are disposed of in above terms. Pending applications are also disposed of. No costs. 10. In the event that the aforementioned directions are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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