CHANDRA MOHAN Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner is an assessee assessed to income -tax under the provisions of the Income -tax Act, 1961 (for brevity, hereinafter referred to as 'the Act').

(2.) THE petitioner, by means of this petition, has approached this court seeking relief of issuance of a writ in the nature of mandamus commanding the respondents, i.e., Union of India, the Commissioner of Income -tax, Madhya Pradesh -II, Jabalpur, and the Income -tax Officer, Headquarters (Administration), Income -tax Office, Jabalpur, for making refund of Rs. 58,326.01, together with interest at the rate of 12 per cent, per annum in accordance with the provisions of Section 244 of the Act to the petitioner.

(3.) HEARD learned counsel for the petitioner, Shri P, R. Bhave, and learned counsel for the respondents, Shri V. K. Tankha.