Section 220, 244A of Income Tax Act, 1961—Refund— In the instant case, the petitioner seeks for a mandamus directing the respondents to refund the amount of Rs. 15,18,650/- for the assessment year 1990-1991 and any excess interest collected U/s.220 along with statutory interest U/s.244A of the act from the date of determination of the refund, till the date of issue of refund and further, pay compensation for the inordinate delay in granting the refund.

Held that— the above claim made by the petitioner for refund of the sum of Rs. 15,18,670/- is not disputed by the respondents and on the other hand, the respondents seek four weeks time to refund the same, this Writ Petition is disposed of, by recording the above stand taken by the respondents, also with further direction to the respondents to refund the said sum of Rs. 15,18,670/- along with appropriate interest within a period of four weeks from the date of receipt of a copy of this order.[M/S. NARAYANAN CHETTIAR INDUSTRIES VERSUS THE INCOME TAX OFFICER, THE JOINT COMMISSIONER OF INCOME TAX] [2019] 17 ITCD Online (23) [MADRAS HIGH COURT]