2017 (9) TMI 382 - HC - Income Tax

Delhi HC grants refund and costs to Petitioner with interest.

The Delhi HC granted a refund to the Petitioner on 28th June 2017, with interest. The Department will pay Rs. 10,000 in costs to the Petitioner within ... Refund with interest - award of costs for delayed tax refund - directions for payment of costs within fixed timeRefund with interest - Refund inclusive of interest has been granted to the petitioner. - HELD THAT: - The Court records that the refund, inclusive of interest, was granted to the petitioner by way of cheque on 28th June 2017. This factual disposition resolves the petitioner's grievance regarding non-payment of the claimed refund by the Revenue.Refund with interest granted to the petitioner by cheque dated 28th June 2017.Award of costs for delayed tax refund - directions for payment of costs within fixed time - Department ordered to pay costs to the petitioner for delay in granting the refund. - HELD THAT: - Having noted the delay in granting the refund, the Court directed the Department to pay costs to the petitioner. The costs were quantified at Rs. 10,000 and ordered to be paid within four weeks, thereby providing a specific remedial direction for the delay suffered by the petitioner.Department to pay costs of Rs. 10,000 to the petitioner within four weeks for the delay in granting the refund.Final Conclusion: The petition is disposed of: refund with interest has been granted to the petitioner by cheque dated 28th June 2017, and the Revenue directed to pay costs of Rs. 10,000 to the petitioner within four weeks for the delay. The Delhi High Court granted a refund to the Petitioner on 28th June 2017, including interest. Due to the delay, the Department will pay costs of Rs. 10,000 to the Petitioner within four weeks. The petition is disposed of accordingly.