2021 (10) TMI 1021

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....ents: Mr. Sanjay Kumar with Ms. Easha Kadiyan, Advocates. ORDER RAJIV SHAKDHER, J.: (ORAL) 1. This matter has been received on transfer. 2. With the consent of parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. In effect, the petitioner is aggrieved by the failure of the respondents/revenue in not refunding Rs. 3,09,520/-, which, accordin....

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....ion. 4.1. In our view, given the circumstances obtaining in the case, that, indeed, would be the best way forward. 5. Accordingly, the writ petition is disposed of with the following directions:- (i) The writ petition will be treated as the petitioner's representation/application. (ii) The AO, after hearing the petitioner and/or his authorised representative, will pass a sp....