https://www.taxtmi.com/caselaws?id=428989 The High Court directed the respondent to refund the excess amount determined for AY 2020-21 to the petitioner, along with applicable interest under section 244A(1). Despite initial challenges related to the petitioner's overseas bank account, the Court held the respondent liable for the refund and instructed the petitioner to open a virtual bank account for prompt repayment. The Court granted the petition, ensuring the interest was included in the refund process. No specific additional reliefs were mentioned, emphasizing the focus on the refund determination and interest payment compliance. en-us Fri, 02 Sep 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428989 The High Court directed the respondent to refund the excess amount determined for AY 2020-21 to the petitioner, along with applicable interest under section 244A(1). Despite initial challenges related to the petitioner's overseas bank account, the Court held the respondent liable for the refund and instructed the petitioner to open a virtual bank account for prompt repayment. The Court granted the petition, ensuring the interest was included in the refund process. No specific additional reliefs were mentioned, emphasizing the focus on the refund determination and interest payment compliance. Case-Laws Income Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428989