Why Officer Delaying Income Tax Refund Should Not Be Directed To Pay Interest From His Pocket: Bombay High Court Asks Income Tax Dept. To Explain

The Bombay High Court bench of Justice N.R. Borkar and Justice K.R. Shriram has asked the department to explain why an officer delaying an income tax refund should not be directed to pay interest from his pocket. The petitioner/assessee submitted that though there had been an intimation on November 23, 2021, under Section 143(1) of the Income Tax Act, 1961, that the petitioner was...