JUDGMENT

K.R. Shriram, J. - Rule. Rule made returnable forthwith.

Respondents waive service.

Taken up for final disposal.

2. Petitioner is seeking issuance of writ of certiorari or a writ in the nature of certiorari or any other appropriate writ or order or direction under Article 226 and 227 of the Constitution of India, calling for records of petitioner's case so far as related to the adjustment of refund against outstanding demand for A.Y. 2019-20. Petitioner says respondent is yet to refund a sum of Rs.37,63,57,620/- for A.Y. 2019-20 alongwith applicable statutory interest under Section 244 (A) of the Income Tax Act, 1961 (the Act).

3. According to petitioner, for the assessment year 2019-20, respondent had to refund a sum of Rs.44,24,54,040/- as per the intimation dated 17th March, 2020 under Section 143 (1) of the Act. Thereafter, petitioner received a communication dated 13th May, 2020 being intimation under Section 245 of the Act from the Centralized Processing Center, Income Tax Department, whereby petitioner was informed that their return for the assessment year 2019- 20