2014 (7) TMI 347

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....r ORDER 1. By this Petition, under Article 226 of the Constitution of India, the Petitioner seeks a writ of mandamus to the respondent-revenue to refund the excess tax paid alongwith interest thereon aggregating to Rs. 1.21 crores approximately. The Petitioner seeks refund in respect of Assessment years 1990-1991 to 1997-1998 and 2000-2001. 2. It is the case of the Petitioner that inspite....

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....ove, Mr.Andharujina learned senior counsel appearing for the petitioners submits that the respondents be directed to grant refund along with interest thereon after due verification of the petitioner's claim for refund and interest thereon. 3. As against the above, Mr.Suresh Kumar learned counsel appearing for the respondent-revenue submits that the assessment made in respect of the Petition....

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....cision of the Hon'ble ITAT vide ITA No.1658/Mum/99 dated 25.11.2003 on the appeal of the Revenue i.e.DCIT, Central Circle-14 Vs Bharati S.Khandhar wherein the following conditions were laid down while giving effect to the said order : "After consideration of the matter we hold that the plea of the assessees for exclusion of these amounts may be accepted provided the following conditions are....

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.... Moreover, it is submitted that the amounts which were payable consequent to the assessment orders passed in case of Mr.S.M.Kandhar have been duly paid by Mr.S.M.Kandhar. Thus there is no reason to deny the refund to the petitioner. 6. We have considered the submissions. We find that the entire issue of the orders of ITAT, Assessing Officers orders giving effect to ITAT orders and Mr.S.M.Kandha....