Law:

Section:

Section 244 read with section 240 of the Income-tax Act, 1961 - Refunds - Interest where no claim is needed - Assessment years 1964-65 to 1974-75 and 1976-77 - Whether where assessee was entitled to refund vouchers in terms of appellate orders being confirmed upto Tribunal, there is no bar and/or impediment to issue refund vouchers along with interest thereon as consequential measure - Held, yes FACTS The assessee became entitled to refund as a result of appellate order confirmed by the Tribunal. On writ, the assessee prayed for issuance of refund voucher and interest on said amount of refund. HELD The assessee was entitled to get the refund vouchers in terms of the orders of the Income-tax Authorities being confirmed up to the Tribunal. There is no bar, and/or impediment to issue the refund vouchers as a consequential measure. The writ was allowed directing the revenue to take effective steps to issue the refund vouchers along with interest as admissible in law. Note : The case has been decided in favour of the assessee. Dr. Debi Pal for the Petitioner. Moitra for the Respondent. JUDGMENT Susanta Chatterji, J.-The present writ petition has been filed praying, inter alia, for an appropriate writ commanding the respondents to issue refund vouchers for the assessment years 1964-65, 1965-66, 1966-67, 1967-68, 1970-71, 1971-72, 1973-74, 1974-75 and 1976-77 and interest on the said amount of refund and other consequential reliefs on the ground that the respondents have a statutory obligation and the duty to forthwith refund the amount due to the petitioner and to pay the interest and issue necessary refund vouchers in terms of section 244 of the Income-tax Act, particularly when the respondents themselves have already passed the order under section 244 of the Act allowing interest on the amount due to the petitioner. The respondents are allegedly acting in contravention of the statutory provisions and such witholding of interest is unwarranted and without jurisdiction. Dr. Debi Pal, appearing for the writ-petitioner, has mainly submitted that, for the assessment years in this case as indicated above, the assessment orders were under and in accordance with the law.…

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