2016 (4) TMI 789

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....hah with Mr. Anil Balani For the Respondent : Mr. Pradeep S. Jetly ORDER P. C. 1. We have heard both sides. By this petition under Article 226 of the Constitution of India all that the Petitioner seeks is a writ of mandamus or any other writ or direction, directing the Respondents to forthwith implement the Order-in-Appeal dated 27th October, 2015 of the Commissioner of Income Tax (App....

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.... October, 2015. 4. The refund claim of the Assessee, according to the Petitioner Assessee, was to be awarded alongwith interest. It, therefore, raised the issue of interest and the Appellate Authority noted the arguments of the Petitioner's predecessor that it is eligible for interest on delayed refund, but there is no discussion in the Order-in-Original about the interest. The refund sanct....

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....based on this paragraph and the contents thereof which would enable this Court to conclude that the intention of the Authorities/Respondents is now to reopen the claim for refund and in the garb of examining limited request of the Petitioner. 7. It is with regard to this grievance that we have considered the rival contentions and perused paragraph (11) of the affidavit. To our mind, though at t....

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....mount for there is no delay in granting refund. It is not that issue which will be examined and we do not permit that to be examined by the Authorities upon remand. Thus, the remand order and this affidavit, if read together, the jurisdiction of the Authorities now is extremely limited. They will hear the Petitioner on the request of quantum of interest on the refund sanctioned and only that issue....