2000 (11) TMI 71

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....t petition is filed for the issue of a writ of mandamus, directing the respondents to refund a sum of Rs. 64,540 being the amount deducted by W. S. Insulators of India Limited and paid to the Income-tax Department out of the amounts due and payable to the petitioner together with interest at 15 per cent. per annum thereon from the date of deduction till the date of refund. Though the main prayer i....

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....t. This court in R. Seshammal v. ITO [1999] 237 ITR 185 held as follows: "This is hardly the manner in which the State is expected to deal with the citizens, who in their anxiety to comply with all the requirements of the Act pay monies as advance tax to the State, even though the monies were not actually required to be paid by them and, thereafter, seek refund of the monies so paid by mista....