(1.) The petition has been heard by way of video conferencing.
(2.) In pursuance to the last order, the Assessing Officer/Assistant Commissioner of Income-Tax is personally present by way of online video link. He has placed on record the refund order dated 10th September, 2020. The said order reads as under:-
(3.) However, learned counsel for the petitioner states that he has not been paid interest on the refund amount till date.