Swati H. Jain v. Union of India & Ors.
Case at a glance
Outcome
Disposed of
The Writ Petition is disposed of in the aforesaid terms
Provisions considered
- Income Tax Act, 1961 s. 244A
Key paragraphs
- Para 44. The Writ Petition is disposed of in the aforesaid terms. However, there shall be no order as to costs.
Judgment
Mr. Rajendra, Advocates for the Petitioner. Mr. Arjun Gupta, Advocates for the Respondents. ANJALI TUSHAR ASWALE TUSHAR ASWALE P. C.
#1. CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: AUGUST 25, 2025 The above Writ Petition has been filed seeking a mandamus to the Respondent Authorities to grant a refund of Rs. 12,27,473/- to the Petitioner. The refund in question is for the Assessment Year 2017-18.
#2. The learned counsel appearing on behalf of the Petitioner submitted that after the filing of the present Petition, the refund of Rs. 12,22,473/- has been granted but the interest on the said refund as per Section 244A of the Income Tax Act, 1961 has not been paid over to the Petitioner. It was his submission that towards interest only Rs.18,659/- has Aswale AUGUST 25, 2025 been paid when infact interest ought to be calculated for approximately 95 months.
#3. Since this is the limited relief, we dispose of this Writ Petition by directing the Assessing Officer to calculate the interest payable under Section 244A of the Income Tax Act, 1961 and thereafter pay over the same to the Petitioner. We direct the Assessing Officer to undertake and complete this exercise within a period of four weeks from today.
#4. The Writ Petition is disposed of in the aforesaid terms. However, there shall be no order as to costs.
#5. Though we have disposed of the above Writ Petition, we place it on Board for reporting compliance on 22nd September 2025.
#6. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Aswale AUGUST 25, 2025
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Writ Petition is disposed of in the aforesaid terms
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 244A.
Precedent status how later indexed judgments have treated this case
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