Union Of India And Anr vs Daryave Singh Karnawat
2021 Latest Caselaw 15906 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Special Appeal Writ No.30/2012

1. Union of India through the Secretary, Finance Department, Government of India, Secretariat, New Delhi.

2. The Chief Commissioner of Income Tax, Udaipur (Raj.)

----Appellant Versus

1. Daryave Singh Karnawat S/o Late Shri Bhanwar Lal Karnawat, R/o Karnawat Niwas, Kavdiyagali, Rajsamand.

2. Central Board of Direct Taxes, New Delhi.

                                                                 ----Respondent


For Appellants            :     Mr. K.K. Bissa
For Respondent No.1       :     Mr. Vivek Siddh

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE SUDESH BANSAL

Judgment

21/10/2021

Learned Single Judge of this Court vide impugned order

dated 14.11.2011 passed in SB CWP No.3782/2008 while allowing

the writ petition of the respondent No.1 directed the appellants to

make payment of interest on the refund amount of Rs.19083/- at

the rate of 15% per annum from 01.01.1998.

It is informed by learned counsel for the respondent No.1

that the payment of interest has already been made by the

appellants.

Learned counsel for the appellants is not in a position to

dispute the above fact.

(2 of 2) [SAW-30/2012]

In view of the fact that the payment of interest has already

been made by the appellants, we are not inclined to decide this

special appeal writ on merits, however, the question regarding

entitlement of assessee of interest on refund amount shall remain

open for deciding in any appropriate case.

Accordingly, this special appeal writ is disposed of.

Stay petition also stands disposed of.

(SUDESH BANSAL),J (VIJAY BISHNOI),J

Abhishek Kumar S.No.33

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