Rahul Ramesh Ranawat (Legal Heir Of Ramesh Pannaiai Ranawat) v. The Deputy Commissioner Of Income Tax 26(1)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION VINA ARVIND KHADPE WRIT PETITION NO. 3394 OF 2025 VINA ARVIND KHADPE Date: 2025.12.23 12:49:27 +0530 Rahul Ramesh Ranawat .. Petitioner

Versus

The Deputy Commissioner of Income Tax - 26(1), Mumbai & Ors.

.. Respondents Mr. Dharan V. Gandhi, a/w. Ms. Aanchal Vyas, Advocates for the Petitioner.

Mr. Ravi Rattesar, Advocate for the Respondents.

CORAM:

B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ.

DATE:

P. C.

1.

The above Writ Petition was disposed of by order dated 1st December 2025 by passing the following directions :- 7.

"Accepting the aforesaid statement as an undertaking given to this Court, we dispose of the above Petition by directing that (a) the refund of Rs. 1,56,60,147/- (for A.Y. 2014-15) along with interest under Section 244A of the Act, shall be deposited in the Petitioner's bank account (or by issuing a cheque) within a period of three weeks from today. The interest shall be calculated up to the date on which the monies are transferred to the bank account of the Petitioner, or till the date of issuance of the cheque, as the case may be; and (b) the refund of Rs. 67,05,278/- (for A.Y. 2015-16) along with interest under Section 244A of the Act, shall be deposited in the Petitioner's bank account (or by issuing a cheque) within a period of three weeks from

today. The interest shall be calculated up to the date on which the monies are transferred to the bank account of the Petitioner, or till the date of issuance of the cheque, as the case may be".

The matter was kept on board today for reporting compliance. 2.

Today, when the matter is called out, we are informed that the amount of Rs. 1,56,60,147/- [for A.Y. 2014-15] as well as the amount of Rs. 67,05,278/- [for A.Y. 2015-16] has been refunded to the Petitioner. The only grievance left now is that interest had to be calculated up to the date of payment or till the date of issuance of the cheque, but interest is calculated only up to the date of the order giving effect. 3.

The learned Advocate appearing on behalf of the Revenue sought time to take instructions, and take necessary action if need be, on the payment of the interest component.

4.

In view of the aforesaid, we, therefore, now place the above matter on board for reporting compliance on 12th January 2026. We trust and hope that by the next date, even the interest component is paid to the Petitioner.

5.

Stand over to 12th January 2026.

6.

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.]