Suresh Kumar Jain v. the Centralized Processing Centre & Anr.
Case brief
What is this about?
Tax refund payment writ petitions (W.P.(C) 164/2025; W.P.(C) 1007/2025), Suresh Kumar Jain v. Centralized Processing Centre & Anr., Delhi High Court, decided 21.01.2026. Keywords: appeal effect order u/s 250 dated 20.01.2026 and 21.11.2025; demand rendered Nil; refund delayed for technical reasons (regular tax credit minor head 400 not allowed; Form 25AS showed Rs.64,58,397/-; rectification not initiating on ITBT); direction to Assessing Officer to pay entire amount with interest under Section 244(1) and 244(1)(a) by 28.02.2026; default interest 1% per month from 26.02.2026 till payment; Department free to recover such interest from erring officials.
What did the court decide?
Direction to the Assessing Officer to pay the petitioner the entire amount payable (including amounts paid/recovered) with applicable interest under Sections 244(1) and 244(1)(a) of the Act on or before 28.02.2026; failing payment, additional interest at 1% per month from 26.02.2026 until actual payment, which interest the Department may recover from erring officials.