2020 (7) TMI 552

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....Prabhakar For Respondents: M/s. J. Padmavathi Devi, Special Government Pleader. O R D E R Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents. 2. The petitioner is a contractor and he was originally an assessee in Karur circle. The case on hand pertains to the assessment year 2008-2009. It is seen from the records that....

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.... ninety days from the date of the order of assessment or revision of assessment and in the case of order passed in appeal, revision or review within a period of ninety days from the date of order giving effect to such order passed in appeal, revision or review, the Government shall pay by way of interest, where the amount refundable is not less than one hundred rupees, a sum equal to a sum calcula....

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.... respondent. The petitioner's assessment files now available in the 3rd respondent office. But the assessment file during the year 2008-2009 is available with the 1st respondent but the huge amount involvement of the department. Hence the Deputy Commissioner(CT) and Joint Commissioner(CT) shall be verified the assessment file and the above said refund details and then immediately approved and ....