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of <h1>Tax refund claim and statutory interest directed; court ordered payment within two weeks with liberty to revive if unpaid.</h1> Petition challenges non-payment of an undisputed tax refund and statutory interest despite an assessing officer order rectifying assessment and directing ... Refund Claim along with applicable statutory interest - petitioner mentioned application to contend the AO has passed an order u/s 154 r/w Section 143(1) thereby directing the refund and though the credit of TDS has been granted still the amount directed to be refunded - On the last date of hearing, Respondents had sought time to take instructions. He states that despite his best efforts, the instructions are not forthcoming. HELD THAT:- We accordingly dispose of the application directing the refund of the undisputed amount to the petitioner within a period of two weeks from today. If the amount is not refunded within two weeks, we grant liberty to the petitioner/applicant to revive the present application and we shall be constrained to call the presence of the Assessing Officer in the court. 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.
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