2022 (10) TMI 547

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....V. AND SMT. GEETHA RANI K., ADV. RESPONDENT: SRI.K. V. ARAVIND, ADV. ORDER In this petition, the petitioner has sought for the following reliefs: A. Issue as far as Petitioner is concerned by an appropriate writ or Order in the nature of Mandamus or otherwise, to the learned Respondent to grant the refund as determined in the Intimation for AY 2020-21 vide CPC/2021/A6/173193172 p....

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....ining refund of Rs.21,48,370/- payable by the respondent to the petitioner and the subsequent request being made by the petitioner in this regard, the respondent did not take any steps to refund the aforesaid demand back to the petitioner who is before this Court by way of present petition. 4. Per contra, the learned counsel for the respondent submits that there is no merit in the petition and ....

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....per intimation u/s.143(1) for A.Y. 2020-1 has not been credited to assessee's bank account. Reasons for non-crediting of refund is that assessee is not able to validate bank account on e-filing portal, so that refund due could be credited to assessee's bank account. In this regard, assessee has stated in W.P.No. that it has overseas bank account with Citibank N.A., Singapore Branch which could not....

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....PC will issue the refund to said virtual bank account." 7. The material on record and the aforesaid facts and circumstances of the case clearly indicate that the respondent is liable to refund the aforesaid amount of Rs.21,48,370/- back to the petitioner together with applicable interest in accordance with law. Under these circumstances, I am of the considered opinion that the present petition ....