"Heard SRI Rahul Agarwal, learned counsel for the petitioner and Sri Krishana Agarwal, learned Senior Standing counsel for the respondents. This writ petition has been filed praying for the following relief : "(i) Issue a writ, order or direction in the nature of Mandamus directing the respondents to immediately refund the amount of Rs.7,31,319/- as well as the accumulated interest @1 % for every month or part of a month, on the refund amount for the period from 29.08.2018 till date, plus the additional interest @3% p.a. on the refund amount for the period from 20.10.2020 till date." Learned counsel for the petitioner submits that the aforesaid refund relates to A.Y.1999-2000 and A.Y. 2000-2001. Earlier the respondents indicated that the matter is being resolved but it was not resolved despite several applications moved by the petitioner. Subsequently, in the year 2021 the respondents took the objection that the petitioner's bank account is not linked with PAN and, therefore, the refund can not be processed. When the petitioner pointed out that it is linked as per own portal of the income tax department, then the respondents started taking one ground or the other for not refunding the amount to the petitioner. He further submits that infact the respondents are not informing the petitioner any valid ground for withholding the refund. Sri Krishan Agarwal, learned counsel for the respondents prays for and is granted five days' time to obtain instructions or to file a counter affidavit. Put up as a fresh case before the appropriate Bench on 11.04.2022."
