IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 661 of 2010 Ganna Vikas Parishad, Cane Society Office, Sugar Mill Compound, Kashipur (Udham Singh Nagar). … Petitioner. Versus 1. Income Tax Officer-I, Kashipur (Udham Singh Nagar). 2. Commissioner of Income Tax, Haldwani. … Respondents. Mr. S.K.Srivastava, Advocate, learned counsel for the petitioner. Mr. Arvind Vashist, Advocate, Standing Counsel (Income Tax) for the respondents. Date May 07, 2010. Hon’ble B.S.Verma, J. Heard learned counsel for the parties and perused the record. By means of this writ petition, the petitioner has sought a writ in the nature of mandamus directing the respondent no. 1, Income Tax Officer-I Kashipur, to issue refunds for the two years 2007-08 and 2008-09 together with interest under Section 244A of the Income Tax Act. According to the petitioner, the petitioner filed its return for the assessment year 2007-08 and assessment year 2008- 09 showing taxable income nil and claiming refund of Rs. 1,69,809 for the year 2007-08 and refund of Rs. 2,90,624/- for the year 2008- 09. The petitioner had applied for information under the Right to Information Act and the respondent no. 1 informed that the returns for 2007-08 and 2008-09 have been taken up for scrutiny. As such refunds will be issued only after such scrutiny. The application of the petitioner under Section 154 of the Income Tax Act for the year 2007-08 had already been disposed of. Whether the petitioner is entitled to refund or not, the authority of the Income Tax Department can only determine this question. 2 From a bare perusal of the record, it is obvious that the case of the petitioner for refund is under scrutiny, therefore, the refund could not be released during the scrutiny period. However, if the petitioner is aggrieved by the order of the Income Tax Officer, he may approach the higher authorities of the Income Tax Department in accordance with law. The writ petition is devoid of merit and is liable to be dismissed outright at the threshold. The writ petition is dismissed summarily. ( B.S.Verma, J.) RCP