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TMI Blog2021 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... . Lakshmi Gurung, Senior Standing Counsel. O R D E R 1. The present writ petition has been filed seeking directions to respondents to pay refunds of Rs. 6,13,020/- for Assessment Year (AY) 2011-12 and Rs. 3,43,117/- for the AY 2013-14 respectively, along with interest accrued thereon, which were due to the Petitioner's late husband Sh. Bhupinder Pal Singh Puri. 2. Pursuant to the notice of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2013-14 are also annexed to the counter affidavit. She explains that in respect of AY 2011-12, in pursuance to the order of ITAT, appeal effect has been given vide order u/S. 254/143(3) dated 01.10.2018 of the Income Tax Act, 1961, wherein the revised assessed income was computed at Rs. 2,14,89,170/- as against the returned income of Rs. 2,13,32,282/-. For AY 2013-14, pursuant to the order of CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4. Learned counsel for the petitioner however controverts the contentions of the respondent and submits that the respondents have only partly paid the refund, ignored the fact that the petitioner is entitled to the credit of those payments which had been paid on the completion of assessment and also interest thereon, as per law. He states that by way of the rejoinder, the Petitioner has brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund amount, a mandamus, as prayed for, cannot be issued to the respondents. In our view the Income tax Act not only creates rights and liabilities, but also provides for a complete machinery for enforcing the same, as well as a mechanism to challenge the orders of the Revenue authorities. Thus, the Petitioner must only avail the remedy as provided for by the statute. The fact that we have a wid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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