2026 (4) TMI 1321

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....ment year 2018-19 during subsistence of order of stay of recovery under Section 220(6) of the Income Tax Act, 1961, the petitioner has approached this Court by way of filing this writ petition invoking provisions of Articles 226 & 227 of the Constitution of India with the following prayer(s): "In view of the above circumstances, it is most respectfully prayed that this Hon'ble Court may graciously be pleased to: a) Admit the Writ application; b) Issue a writ in the nature of mandamus/certiorari or any other appropriate writ, directing the Opposite Party No.3 to release refund due to the petitioner vide Intimation u/s. 143(1) of the Income Tax Act, 1961 dated 12.12.2025 under Annexure-8 along with interest u/s 244A....

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....red and vide order dated 12^th January, 2026 under Section 220(6), the opposite party No.2 passed an interim order directing stay of recovery of the demand in connection with the assessment under Section 147 of the IT Act till the disposal of first appeal. 2.2. While the matter stood thus and the appeal is still pending before the Appellate Authority, the Assessing Authority issued intimation order dated 12th December, 2025 under Section 143(1) of the IT Act for the Assessment Year 2025-26, wherein the refund to the tune of Rs. 14,80,270/- was directed to be paid. 3. Learned counsel appearing for the petitioner submitted that the authority concerned overreached the order restraining to proceed with coercive measure for the balance tax....

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....r will be reviewed after expiry of six months or if the assessee did not cooperate in the early disposal of appeal. Accordingly, the petition filed u/s 220(6) of the Act dated 18/12/2025 in respect of the demand raised u/s 147 of the Act is disposed hereby granting stay of demand in dispute till disposal of the First Appeal on the aforementioned conditions." 6.1. An intimation order dated 12th December, 2025 under Section 143 was issued indicating refund of Rs. 14,80,270/- pertaining to Assessment Year 2025-26. It is the submissions contained in the instant writ petition that the said amount of refund has been adjusted vide Challan Receipt No. 11045, dated 27th January, 2026 against the balance demand pertaining to the Assessmen....