JUDGMENT

Manmohan, J.(Oral)--Present writ petitions have been filed challenging the impugned intimations under Section 143(1) of the Income Tax Act, 1961 [for short `Act'] dated 15th March, 2019 & 15th November, 2019 for the Assessment Years 2017-18 & 2018-19 respectively [to the extent of releasing refund after the completion of assessment under Section 143(3) and invocation of action under Section 241A of the Act].

2. Learned counsel for the Petitioners prays for release of refunds of Rs.7,09,36,128/- comprising principal amount of Rs.5,45,66,252/- and interest of Rs.1,63,69,876/- calculated up to February, 2022 along with applicable interest under Section 244A of the Act due to the Petitioner for the Assessment Year 2017-18 and refunds of Rs.8,20,57,079/- comprising principal amount of Rs.6,61,75,063/- and interest of Rs.1,58,82,015/- calculated up to February, 2022 along wit