2022 (6) TMI 416

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....ndents. ORDER P.C.: 1. Mr. Suresh Kumar tenders message dated 5.5.2022 exchanged internally by the Revenue in which it is stated that refund has been issued to the assessee. Refund in this case amounts to Rs.117,46,28,090/-. It also states that interest is granted till 143(1) order and balance interest will be calculated and refund issued to assessee. The e-mail does not indicate when bal....

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....und was delayed and b) why amount of interest paid to assessee should not be collected from the Officers who had delayed the refund. We say this because, as noted earlier, it is public money that is being used to pay interest to assessee. We should note that in another petition, being Writ Petition (L) 4024/2022 in order dated 23.3.2022, we have noted in paragraph nos.2, 3 and 5 as under: ....

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....e petitioner's account by 29.03.2022." 5. The affidavit shall be filed within 4 weeks from today. 6. We are also anguished by the fact that precious judicial time is being wasted because of this conduct on the part of the respondents and legal costs are being incurred by Assessees and Government of India. 7. Copy of this order shall be placed before the Central Board of Direct Taxes; the ....