RAJA BASU CHOWDHURY, J:

1. The present writ petition has been filed, inter alia, praying for a direction upon the respondent to process the refund of Rs.22,73,833/- along with updated interest under Section 243, which has been wrongly recorded as 244A of the Income Tax Act, 1961, (hereinafter referred to as the “said Act”), until the date of payment.

2. The petitioner is a practising Chartered Accountant. According to the petitioner, he maintains his books of accounts on a cash basis and accordingly, filed his Income Tax Return for the assessment year 2018-19 in Form ITR-3 on 14th August, 2018. The declared net income of the petitioner was Rs.37,09,520/- on which the payable tax was Rs.9,53,117/-. As would appear from the records, TDS to the tune of Rs.39,51,350/- was deducted, making the petitioner eligible to a refund of Rs.29,98,230/-. Subsequently, the petitioner received an intimation under Section 143(1) for the assessment year 2018-19 on 7th January, 2020 that the net amount payable was Rs.9,75,430/- while the TDS allowed was Rs.1,68,300/-. Still later the petitioner received an order under Section 154 of the said Act dated 16th January, 2024. The order reflected a refund of