Time-bound disposal of refund applications directs Revenue to decide pending claims in accordance with law

The Court confined relief to disposal of pending refund applications under Section 119(2)(b) of the Income-tax Act and did not examine the merits of the refund claim, limitation objection, or maintainability. Taking note of the long pendency and the limited prayer, it directed the Revenue to decide the applications in accordance with law within eight weeks, while leaving all rights and contentions open.

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Issues: Whether a direction should be issued to the Revenue to decide the petitioner's applications seeking refund under Section 119(2)(b) of the Income-tax Act, 1961 within a fixed time.

Analysis: The petition was confined to a limited prayer for disposal of the pending applications. The Court did not adjudicate the merits of the refund claim, the limitation objection, or the maintainability question, and left all rights and contentions open. In view of the long pendency and the restricted relief sought, the Court considered it appropriate to direct the respondent to decide the applications in accordance with law within a specified period.

Conclusion: A time-bound direction was issued to the respondent to decide the petitioner's applications within eight weeks in accordance with law.

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