TMI Blog2021 (9) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... r will do the needful qua refund qua third respondent within a fortnight from today i.e., by 17.09.2021. The third respondent shall complete the exercise of refund as captured in paragraph 4 of the counter affidavit (extracted and reproduced supra elsewhere in this order) as expeditiously as possible and in any event within 12 weeks therefrom i.e., on or before 10.12.2021. The above draws th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draws attention of this Court inter alia to page 330 of typed set of papers. Refund is sought with interest under Section 244A of the Income Tax Act, 1961. 3. To be noted, there is a request from the writ petitioner for adjustment of refund towards pre-deposit in a appeal. 4. Be that as it may, Ms.Hema Muralikrishnan, Senior Standing counsel accepts notice on behalf of both the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counter affidavit seals the issue in the writ petition. Paragraph 4 of the counter affidavit of Revenue sworn to by the Deputy Commissioner of Income Tax, International Taxation 1(2), BSNL Building, Tower 1, No.16, Greams Road, Chennai 600 006 reads as follows: '4. It is submitted that the writ filed before this Court is premature as the petitioner is supposed to apply for refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, there is one other issue. Learned Revenue counsel submits that the refund pertains to Tax Deducted at Source (TDS) and it is with the Centralized Processing Cell, Aaykar Bhawan, Sector 3, Vaishali, Vaishali, Ghaziabad-201 010. Learned Revenue counsel very fairly submitted that the Officer incharge of the Cell is Deputy Director of Income Tax. Learned Revenue counsel also fairly submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reproduced supra elsewhere in this order) as expeditiously as possible and in any event within 12 weeks therefrom i.e., on or before 10.12.2021. 8. The above draws the curtains on the captioned writ petitions and this Court places on record its appreciation for the fair stand taken by the learned Revenue counsel. In the light of the above, these writ petitions are disposed of. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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