2023 (8) TMI 935

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....N. Goburdhun, Sr. Adv. Dr. Monika Gusain, AOR For Respondent(s) Mr. Rajiv Agnihotri, Adv. Mr. Praveen Kumar, AOR Ms. Sunaina Kumar, Adv. ORDER 1. The assessment for the year 2002-2003 with respect to respondent-Society was finalized on 27.01.2004 and the Assessing Authority created an additional demand of Rs. 1,49,69,527/-(Rupees One Crore Forty Nine Lakhs Sixty Nine Thousand Five Hundred Twe....

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....g the decision taken and following the decision in the case of Sadhu Overseas Vs. State of Haryana reported in (2007) 30 PHT 582 as well as Ratti Woolen Mills Vs. State of Punjab reported in (2007) 29 PHT 556, the High Court allowed the writ petition(s) and directed the refund to be made. 4. Further, the High Court directed that the interest shall be calculated at a statutory rate of 12 per cent ....