Section 244A of Income Tax Act, 1961—This petition is fled for a direction to the respondents the Income Tax authorities to refund an amount of Rs. 224,28,74,090/- with statutory interest.

Held that— The department does not dispute that the demands for other assessment years of the petitioner are presently not enforceable. That being the position, the refund of the petitioner arising out of the order of assessment for the said assessment year 2014-15, cannot be withheld, that too on the ground of technical difficulty of the system not accepting such a declaration of stay of the demands and giving effect to such position .

 If for some reason of technical glitch the system in the present case fails to permit the payment of refund, the concerned authorized officer must manually do so. We, therefore, direct the respondents to release the petitioner’s refund amount of Rs. 224,28,74,090/- with statutory interest, which shall be done within a period of two weeks from the date of receipt of this order.[VODAFONE IDEA LIMITED VERSUS COMMISSIONER OF INCOME-TAX, AND ORS.] [2019] 18 ITCD Online (6) [BOMBAY HIGH COURT]