ORDER 1. Through this writ petition under article 226 of the Constitution of India, Cawnpore Chemicals Works Ltd., Kanpur, which is a private limited company has sought mandamus directing the ITO to decide the application made by the said company for the payment of money due to it on account of interest under sections 214 and 244 of the income tax Act, 1961 ('the Act'). The claim of the petitioner is that on account of excess deposit of advance tax and the self-assessment tax, the petitioner is entitled to the amounts mentioned in Annexure-7 to the writ petition. According to the petitioner he is entitled to interest u/s 214 with effect from the date on which deposits were made as advance tax. It has further been claimed by the petitioner that the quantum of tax had been subsequently reduced in appeal preferred by it and, therefore, on account of the appeal being allowed, it is entitled to interest u/s 244. 2. In this case, since we do not consider it necessary for the disposal of the writ petition to have the counter-affidavit of the income tax Department, we do not accede to the request for further time made on its behalf. 3. We do not go into the merits of the contentions raised by the petitioner's counsel. The petitioner has already filed an application before the ITO for payment of interests on the amount paid by him in excess of the sum legally due and it is entitled to the disposal of the said application. The counsel has urged that the interest was payable to it under sections 214 and 244. We are of the view that the ITO should have disposed of that application and in not doing so, he committed a wrong. Consequently, we direct the ITO concerned to dispose of the said application and any other application made in respect of this assessment year for payment of interest u/s 244. 4. Nothing should be read in this judgment that we have determined the controversy involved either in favour of the petitioner or the revenue. The controversy has to be decided by the ITO by adopting the usual course of law. This should be done by the ITO preferably within three months from the date a certified copy of this order is produced before him. The controversy has to be decided by the ITO by adopting the usual course of law. This should be done by the ITO preferably within three months from the date a certified copy of this order is produced before him. Since the ITO will take into consideration Annexure-7 to the writ petition, we have nothing to say on this score. The petition stands disposed of accordingly.