Daimond Plaza Pvt. Ltd. V. Assistant Commissioner of Income Tax, Central Circle, Cuttack and others

WP(C)/26536/2025

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Daimond Plaza Pvt. Ltd. filed a writ petition against the Assistant Commissioner of Income Tax, Central Circle, Cuttack, seeking a writ of mandamus for the release of a tax refund and interest as per Sections 240 and 244A of the Income Tax Act. The petition was based on the appellate order from the Commissioner of Income Tax (Appeals)-2, Bhubaneswar, which had deleted certain income additions made by the Assessing Officer for the Assessment Year 2009-10. The petitioner argued that despite the appellate decision, the refund had not been issued. During the proceedings, a Rectification Order was presented, confirming that the refund along with interest was to be issued. Consequently, the court directed the immediate release of the refund and interest to the petitioner.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 836768 (HC-ODISHA)
• Appeal Type: Others
• Pronouncement Date: 12-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUBASH MOHANTY; AVINASH KEDIA
• Assessee Lawyers: ABHIJEET AGARWAL
• Keywords: Appeal; Assessment Order; Income Tax; Interest; Refund; Writ of Mandamus
• Section: 154; 251; 153A; 244A; 226; 240; 227

Judgement Text

" Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.26536 of 2025 Daimond Plaza Pvt. Ltd. …. Petitioner Mr. Abhijeet Agarwal, Advocate -versus- Assistant Commissioner of Income Tax, Central Circle, Cuttack and others …. Opposite Parties Mr. Subash Chandra Mohanty, Senior Standing Counsel along with Mr. Avinash Kedia, Junior Standing Counsel CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 12.02.2026 02. 1. The petitioner, beseeching issue of writ of mandamus upon the authority concerned to release amount of refund in terms of Section 240 read with Section 244A of the Income Tax Act (for short, “the IT Act”) in order to give effect to the appellate order dated 14th June, 2018 of the Commissioner of Income Tax (Appeals)-2, Bhubaneswar in IT Appeal No.0684/2016-17 pertaining to the Assessment Year, 2009-10, has filed this writ petition invoking provisions of Article 226 & 227 of the Constitution of India. 2. Learned counsel appearing for the petitioner submitted that assailing the assessment order dated 28th December, 2016 passed by the Assistant Commissioner of Income Tax, Central Circle, Cuttack under Section 153A of the IT Act pertaining to the Assessment Year, 2009-10 before the Commissioner of Income Tax (Appeals)- 2, Bhubaneswar, who allowed the appeal on 14th June, 2018 by Printed from counselvise.com Page 2 of 3 deleting the additions made to the income by the Assessing Officer. The authority concerned is required to release refund in favour of the petitioner in terms of Section 240 read with Section 244A of the IT Act in order to give a resultant effect of such disposal of appeal. As the refund has not been granted, the present writ petition has been filed. 3. On 2nd February, 2026, when the matter was taken up, on the submission of the learned counsel for the petitioner that the appeal preferred against the assessment order being allowed and the additions to income being deleted, the petitioner is entitled to not only refund under Section 240 of the IT Act but also interest thereon in terms of Section 244A of the IT Act, the learned Junior Stading Counsel sought for accommodation to obtain instruction. 4. During the course of hearing, a copy of the Rectification Order dated 11th February, 2026 passed under Section 154 read with Section 251 of the IT Act pertaining to the Assessment Year, 2009- 10 by the DCIT, Circle 1(1), Cuttack is furnished by the learned Senior Standing Counsel appearing along with learned Junior Standing Counsel for the Department-opposite parties, which is also handed over to the learned counsel for the petitioner. 5. Heard learned counsel appearing for the petitioner and learned Senior Standing Counsel appearing for the Department-opposite parties. 6. Considered the submissions made by the learned counsel for the parties and upon perusing the copy of the Rectification Order dated 11th February, 2026, it is perceived that the authorities having taken steps to release the amount of refund along with interest thereof. The relief claimed in the writ petition seems to have been meted out Printed from counselvise.com Page 3 of 3 to the petitioner. Therefore, this Court feels that no purpose would be subserved in keeping the matter pending, save and except directing the authority concerned to release the amount of refund along with interest computed till the date of actual payment to the petitioner within a period of two weeks from date. 7. In view of the above, the writ petition stands disposed of. As a result of disposal of the writ petition, pending Interlocutory Application (s), if any, shall stand disposed of. (Harish Tandon) Chief Justice (M.S. Raman) Judge MRS/Laxmikant Printed from counselvise.com Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: Senior Stenographer Reason: Authentication Location: High Court of Orissa, Cuttack Date: 13-Feb-2026 19:56:38 Signature Not Verified "