IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

ORIGINAL SIDE

BEFORE:

HON’BLE JUSTICE RAJA BASU CHOWDHURY

WPO/398/2025

Rajneesh Agarwal

Vs.

Income Tax Officer, Ward 22(2)

For the petitioner : Mr. Vinay Shraff, Adv.,

Mr. Dev Kr. Agarwal, Adv.

Ms. Swarnwarshi Poddar, Adv.

For the respondent : Mr. Soumen Bhattacharjee, Adv.,

Mr. Ankan Das, Adv.

Ms. Shradhya Ghosh, Adv.

Heard on : 28.10.2025.

Judgment on : 3rd November, 2025.

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 de