COMMON ORDER

Read this in conjunction with and in continuation of earlier proceedings made in the captioned writ petitions being common proceedings dated 26.08.2021, which reads as follows:

'Mr.S.P.Chidambaram, learned counsel for writ petitioner in all the six writ petitions is before this virtual Court.

2. Learned counsel submits that it is a case of refund with interest and learned counsel draws attention of this Court inter alia to page 330 of typed set of papers. Refund is sought with interest under Section 244A of the Income Tax Act, 1961. 3. To be noted, there is a request from the writ petitioner for adjustment of refund towards pre-deposit in a appeal. 4. Be that as it may, Ms.Hema Muralikrishnan, Senior Standing counsel accepts notice on behalf of both the respondents in all the six writ petitions and requests for a week's time to get instructions and revert to this Court. Registry to show the name of Revenue counsel in the next listing.

List in the Motion list on Friday i.e., 03.09.2021.'

2. Today, Ms.Hema Muralikrishnan, learned Senior Standing Counsel, who has accepted notice on behalf of two respondents, is before this Virtual Court.

3. Mr.S.P. Chidambaram, learned counsel for writ petitioner, who is before this Virtual Court, reiterates the earlier submissions.

4. With the consent of learned counsel on both sides i.e., learned counsel for writ petitioner and learned Revenue counsel, captioned main writ petitions are taken up.

5. Revenue has filed a counter affidavit and both sides are in agreement that Paragraph 4 of the counter affidavit seals the issue in the writ petition. Paragraph 4 of the counter affidavit of Revenue sworn to by the Deputy Commissioner of Income Tax, International Taxation –

1(2), BSNL Building, Tower 1, No.16, Greams Road, Chennai – 600

006 reads as follows:

'4. It is submitted that the writ filed before this Court is premature as the petitioner is supposed to apply for refund on TRACES portal first. Interest on the same shall be calculated and paid firstly from the date of filing of Form No.26B on TRACES to the date of payment along with the principal amount and then separately from the date of challan payment to the date of application via back end approval. The TRACES portal as on today does not have functionally for issuing interest on refund from the date of payment of challan. Therefore, it has to proceed as explained above. The petitioner, without adopting the clear path available for getting refund and interest on the same, has approached this Court prematurely. The petitioner may therefore be directed to seek the alternate and direct remedy available for the resolution of the issue raised before this Court.'

6. The above submission is recorded. However, there is one other issue. Learned Revenue counsel submits that the refund pertains to Tax Deducted at Source (TDS) and it is with the Centralized Processing Cell, Aaykar Bhawan, Sector – 3, Vaishali, Vaishali, Ghaziabad-201 010. Learned Revenue counsel very fairly submitted that the Officer incharge of the Cell is Deputy Director of Income Tax.

Learned Revenue counsel also fairly submits that if this Court at its discretion suo-moto impleads the aforementioned Authority and Centre, she would accept notice and a time frame for refund with interest as in Paragraph 4 of the counter affidavit supra can be fixed. Therefore, Deputy Director of Income Tax, Centralized Processing Cell, Aaykar Bhawan, Sector – 3, Vaishali, Vaishali, Ghaziabad-201 010 is impleaded as the third respondent. Learned Revenue counsel accepts notice for the third respondent also.

7. In the light of the narrative thus far, the following order is passed:

a) Writ petitioner will do the needful qua refund qua third respondent within a fortnight from today i.e., by

17.09.2021.

b) The third respondent shall complete the exercise of refund as captured in paragraph 4 of the counter affidavit (extracted and reproduced supra elsewhere in this order) as expeditiously as possible and in an