Suresh Kumar Jain v. the Centralized Processing Centre & Anr.
Case brief
What is this about?
Delhi High Court writ petitions W.P.(C) 164/2025 and W.P.(C) 1007/2025, Suresh Kumar Jain vs The Centralized Processing Centre & Anr., decided 21.01.2026 by Justices Dinesh Mehta and Vinod Kumar. Income-tax refund/demand matter: appeal effect order u/s 250 dated 21.11.2025 had denied credit of regular tax (minor head 400); credit of Rs. 64,58,397/- per 25AS given vide appeal effect order dated 20.01.2026 u/s 250 of the Act; demand rendered Nil. Court directed Assessing Officer to pay entire amount payable including interest under Section 244(1) and 244(1)(a) of the Act by 28.02.2026, else 1% per month interest from 26.02.2026 till payment, recoverable from erring officials. Keywords: CPC refund, appeal effect, Section 250, Section 244(1), 244(1)(a), interest, erring officials.
What did the court decide?
Writ petitions disposed of with direction to the Assessing Officer to pay the entire amount payable to the petitioner, including amounts paid/recovered and interest under Sections 244(1) and 244(1)(a) of the Act, on or before 28.02.2026; failing which interest at 1% per month from 26.02.2026 till actual payment, such interest recoverable by the Department from erring officials.