2026 (2) TMI 1141

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.... Bishwambher Jha, Mr. H.K. Jha. For the Income Tax Authorities: Mr. Prithu Dudharia. ORDER 1. This writ petition has been filed seeking issuance of a writ of mandamus commanding the respondent Revenue Authorities to refund a sum of Rs. 23,70,801/- in terms of an order dated December 13, 1996 as modified by an order dated July 21, 1997 passed by the Income Tax Appellate Tribunal in an appe....

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....ort, it appears that a letter dated February 19, 2024 had been issued by the Revenue Authorities to the petitioner calling upon the petitioner to furnish certain documents. The petitioner contends that most of the documents asked for by the Revenue Authorities are not available with the petitioner. The Department on the other hand contends that since the required documents i.e. copy of the income ....

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....he petitioner to justify its claim. Alongside, since the reference that was carried to this Court was dismissed only on July 31, 2019, therefore the Department should also not shirk its responsibility by saying that no document whatsoever is available with the Department. 7. A meaningful solution to the stated problem is therefore required. Calling for affidavits in the present case would not s....

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.... to state its case before the said competent officer. Such competent officer shall thereafter decide the matter pertaining to the refund claim of the petitioner, in accordance with law. 9. The competent officer shall take an informed decision and ensure that if the petitioner is indeed entitled to any refund, the same is not denied. 10. Such authority shall pass a reasoned order, in accordan....