Ambika Cotton Mills Limited, v. the Principal Chief Commissioner of Income Tax(Tn and Puducherry)
Case brief
What is this about?
Interlocutory order of the Madras High Court allowing W.M.P.No.6187 of 2024 in W.P.No.4169 of 2024 (Ambika Cotton Mills Limited v. Principal Chief Commissioner of Income Tax and others): amendment of the writ petition permitted so that the relief is redirected from refund pursuant to the Rectification Order dated 27.05.2023 (under Section 154 read with Section 143(3), Income Tax Act, 1961, passed by the ACIT, Corporate Circle-1, Coimbatore) to a mandamus directing the Assistant Director of Income Tax, Centralised Processing Centre, Bengaluru, to grant interest under Section 244A(1)(a) of the Income Tax Act, 1961 for Assessment Year 2020-21 for the period 01.04.2020 to 19.02.2024 (46 months, 18 days), together with compensatory interest; respondents also include the CBDT; Registry to carry out the amendment and number the papers; main writ petition listed after two weeks.
What did the court decide?
Amendment of the writ petition ordered as prayed for; Registry directed to carry out the amendment and number the papers if otherwise in order; main writ petition posted after two weeks.