SANDHU SINGH GILL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) COUNSEL for the petitioner points out that a refund voucher No. DIT-021/D, 357397, dt. 22nd April, 2003, for Rs. 2,28,680 has been issued by the Department on account of Rs. 1,28,082 as principal and Rs. 1,00,598 towards interest under s. 244(1A) of the IT Act, 1961. He claims that some interest under s. 220(2) of the Act was also paid which has not been refunded. He has, however, not been able to give particulars of such payment. In case he has some evidence in this behalf, he may make representation to the Department enclosing therewith evidence of such payment and the Department shall then consider his claim for refund on merits and in case he is found entitled to any refund, issue the same within one month.

(2.) BEFORE parting we record our anguish at the way the Department is functioning. It is unfortunate that an assessee, who is entitled to refund has to approach the High Court. His grievance has not been redressed even by the so-called Grievance Cell which has been created by the Departmental authorities to help the assessees.