2026 (2) TMI 453

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....ner : Dr. Shashwat Bajpai and Ms Ishita Nayak, Advocates. For the Respondents : Mr. Sanjay Kumar, SSC, Ms Monica Benjamin, JSC and Ms Easha, JSC. ORDER CM APPL. 30442/2025 1. This is an application filed with the following prayers: "(a) Direct the Respondent to issue the refund along with applicable statutory interest amounting to Rs. 1,20,55,122, in pursuance of this Hon'ble ....

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....ion to contend the Assessing Officer has passed an order dated 04.12.2023, (received on 15.12.2023) under Section 154 read with Section 143(1) of the Income Tax Act 1961 thereby directing the refund of Rs. 77,18.239/-. His submission is that though the credit of TDS to the tune of Rs. 1,64,68,769/- has been granted still the amount directed to be refunded is Rs. 77,18,239/-. According to him, the ....