CWP No.1131 of 1988 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.1131 of 1988 (O&M) Date of decision: 1.10.2010 M/s Hansa Agencies Private Limited, Jalandhar -----Petitioner Vs. The Commissioner of Income Tax, Jalandhar and another ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE RAJESH BINDAL Present:- Mr. Rohit Sud, Advocate for the petitioner. Mr. Vivek Sethi, Standing Counsel for the revenue. Adarsh Kumar Goel,J. 1. This petition seeks direction for release of refund of interest due on the tax paid for the assessment year 1979-80. 2. Case of the petitioner is that assessment for the assessment year 1979-80 was annulled by order of the Tribunal dated 31.5.1985 as a result of which the petitioner became entitled to refund of tax with interest. However, refund was made to the petitioner without interest which was against the law laid down by the Hon’ble Supreme Court, inter-alia, in Sandvik Asia Limited v. CIT, (2006) 280 ITR 643. The petitioner made application to which no response was received. 3. In the reply filed, claim in the writ petition has been contested. 4. During pendency of writ petition in the last more than 20 years, there have been several judgments of the Hon’ble Supreme 1 CWP No.1131 of 1988 Court including in Sandvik Asia Limited. In view thereof, a fresh decision may have to be taken. 5. Accordingly, we dispose of this petition with a direction to respondent No.2 to take a fresh decision on the claim of the petitioner in accordance with law within three months from the date of receipt of a copy of this order. (Adarsh Kumar Goel) Judge October 1, 2010 (Rajesh Bindal) ‘gs’ Judge 2