THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION No.13927 OF 2025

ORDER

(per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Avinash Desai, learned Senior Counsel along with Mr.Cuddapah Nanda Gopal, learned counsel for the petitioner and Ms.J.Sunitha, learned Standing Counsel for the Income Tax Department appearing for the respondents. Perused the record.

2. The grievance of the petitioner in this writ petition seems to be the so called adjustment made by the respondent department of the refund outstanding payable to the petitioner for the year 2024-25 against the demand raised for assessment order passed for the assessment year 2022-23.

3. Learned Senior Counsel appearing for the petitioner submits that the refund payable to the petitioner in the instant case for the assessment year 2024-25 comes to around Rs.8.96 crores and the demand for the assessment year 2022-23 is Rs.7.25 crores. Meanwhile, the petitioner have preferred an appeal for the demand raised for the assessment year 2022-23 and the matter is pending consideration before the appellate authority. The petitioner has also meanwhile moved an appropriate petition seeking for refun