2021 (2) TMI 331

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....cate. Respondent: Mr. Ajit Sharma, Senior Standing Counsel. ORDER 1. This is the second round of litigation at the instance of the Petitioner. The Petitioner had earlier approached this court in W.P.(C.) 430/2020, aggrieved with the order issued under Section 241A of the Income Tax Act, 1961 ('the Act'), withholding the refund of Rs. 1,57,83,688/-, processed under Section 143(1) of the Ac....

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....ithin three weeks from today, failing which, we direct that without awaiting any further orders, the respondents shall transmit the amount of refund determined under section 143 (1) of the Act alongwith interest to the petitioner. In the eventuality of the respondents recording any reasons for withholding a part thereof, or the entire amount due for refund to the petitioner under Section 143(1), t....

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....er still aggrieved and has again approached this Court contending that under Section 244A of the Act, interest for the period from 1st December, 2019 to 31st August, 2020 has still not been granted. It is argued that there is no statutory remedy under the Act for availing this relief. Mr. Ajit Sharma, learned Senior Standing Counsel for the Revenue submits that he will have to take instructions as....