Mufg Bank, Ltd. v. Assistant Commissioner of Income Tax
2020-09-17
MANMOHAN, SANJEEV NARULA
body2020
DigiLaw.ai
JUDGMENT Manmohan, J. - C.M.No.22967/2020 in W.P.(C) No.1888/2020 C.M.No.22966/2020 in W.P.(C) No.1889/2020 C.M.No.23030/2020 in W.P.(C) No.1891/2020 C.M.No.22962/2020 in W.P.(C) No.1893/2020 1. The applications have been heard by way of video conferencing. 2. Present applications have been filed by respondent no. 1 seeking three weeks additional time to comply with the order dated 02nd September, 2020. 3. It is pertinent to mention that a batch of six writ petitions had been disposed of with direction to the respondent nos.1 to 3 to credit the refund amount along with interest in the petitioners'' account within two weeks. 4. In the present applications, it has been averred that respondent no.1 has complied with the orders dated 02nd September, 2020 with respect to the assessment years 2011-12 and 2014-15. It is, however, averred that during the last two weeks, many persons who worked on the same floor as respondent no.1, have tested positive for Corona virus and, therefore, respondent no.1 and all its staff have been in isolation following the Covid-19 protocol. It is further averred that it is only recently that respondent no.1 has come out of isolation. 5. Issue notice. 6. Mr.Hiten Chande, Advocate accepts notice on behalf of the petitioners. He states that for the assessment year i.e. 2011-12, the interest amount has not been properly computed. Mr.Hiten is given liberty to file an appropriate application in this regard. 7. Keeping in view the aforesaid facts, present applications are allowed and respondent no. 1 is granted three weeks additional time to comply with the order dated 2nd September, 2020 in letter and spirit. It is clarified that interest amount shall be paid till the date of payment and the computation of interest shall be enclosed with the payment, in accordance with law. 8. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.