The High Court of Rajasthan, Jodhpur disposed of a special appeal writ without deciding it on merits because the appellants had already made the required payment of interest on the refund amount, leaving the legal entitlement question open for future cases.
Special appeal writ and stay petition disposed of; no merits decided.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Special Appeal Writ No.30/2012
----Appellant
Versus
----Respondent For Appellants : Mr. K.K. Bissa For Respondent No.1 : Mr. Vivek Siddh
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE SUDESH BANSAL
Judgment
21/10/2021
Learned Single Judge of this Court vide impugned order dated 14.11.2011 passed in SB CWP No.3782/2008 while allowing the writ petition of the respondent No.1 directed the appellants to make payment of interest on the refund amount of Rs.19083/- at the rate of 15% per annum from 01.01.1998.
It is informed by learned counsel for the respondent No.1 that the payment of interest has already been made by the appellants.
Learned counsel for the appellants is not in a position to dispute the above fact.
(2 of 2) [SAW-30/2012]
In view of the fact that the payment of interest has already been made by the appellants, we are not inclined to decide this special appeal writ on merits, however, the question regarding entitlement of assessee of interest on refund amount shall remain open for deciding in any appropriate case.
Accordingly, this special appeal writ is disposed of.
Stay petition also stands disposed of.
(SUDESH BANSAL),J
(VIJAY BISHNOI),J
Abhishek Kumar S.No.33
1 issue framed by the court
Whether to decide the special appeal writ on merits regarding the entitlement of interest on refund amount.
1 provisions across 1 enactments
Union of India
The Chief Commissioner of Income Tax, Udaipur
Daryave Singh Karnawat
Central Board of Direct Taxes
Vijay Bishnoi
Sudesh Bansal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
