Swati H Jain v. Union Of India

121.wp.1930.25.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1930 OF 2025 Swati H. Jain .. Petitioner

Versus

Union of India & Ors .. Respondents Mr. Rajendra, Advocates for the Petitioner.

Mr. Arjun Gupta, Advocates for the Respondents. ANJALI TUSHAR ASWALE by ANJALI TUSHAR ASWALE Date: 2025.09.03 17:07:20 +0530 CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE:

AUGUST 25, 2025 P. C.

1.

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 AUGUST 25, 2025 Aswale

121.wp.1930.25.doc 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 [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] AUGUST 25, 2025 Aswale