JUDGMENT :

[Sonia Gokani, J.]

1. The petitioner is the company registered within the territory of India. The petitioner seeks the direction upon the respondent to issue the refund along with the applicable interest in the following factual background:

1.1 The petitioner filed return of income electronically on 15.03.2013 declaring the total income at Rs.43,01,51,910/- for the assessment year 2012-2013.

1.2 His case was selected for scrutiny under Section 143 of the Income Tax Act, 1961 (‘the IT Act’ hereinafter) and the notices were served by the Jurisdictional Assessing Officer, Surat. The Assessment Order came to be passed on 31.03.2015 determining the total income of the petitioner at Rs.87,35,93,335/- raising the demand of Rs.20,53,38,770/-.

1.3 The petitioner preferred an appeal before the Commissioner of Income Tax (Appeals) on 31.03.2015 in prescribed Form 35 on 30.04.2015. We are given to understand that certain details called for have been tendered and the matter is still pending for final adjudication.

1.4 It is the grievance on the part of the petitioner that against the tax