Tax refund claim and statutory interest directed; court ordered payment within two weeks with liberty to revive if unpaid.

Petition challenges non-payment of an undisputed tax refund and statutory interest despite an assessing officer order rectifying assessment and directing refund; TDS credit was granted but the cash refund remained unpaid. Court directed payment of the undisputed refund amount within two weeks and gave the petitioner liberty to revive the application if payment is not made, with power to summon the assessing officer. The operative effect compels prompt compliance with the refund direction and preserves enforcement remedies against the assessing officer for non compliance.

---

---

Issues: Whether the undisputed refund amount directed by the Assessing Officer should be released to the petitioner pending rectification proceedings.

Analysis: The petition sought a direction for release of a refund directed in an order under Section 154 read with Section 143(1) of the Income-tax Act, 1961, while an application for rectification of that order remained pending. The court noted the earlier disposal which required rectification applications to be decided by a speaking order and consequential refunds with up-to-date interest. The Assessing Officer had directed a refund of a specified amount but a larger TDS credit remained acknowledged; the petitioner claimed the admitted/refundable portion was undisputed and sought immediate payment. The respondents had not furnished instructions when sought by the court.

Conclusion: The undisputed refundable amount is to be paid to the petitioner within two weeks from the date of the order; liberty granted to the petitioner to revive the application if payment is not made within the stipulated period and for the court to require the Assessing Officer's presence.

---