ANTONY DOMINIC, J.
The unsuccessful petitioner in W.P.(C)No.8150 of 2014 is the appellant. She filed the Writ Petition mainly claiming interest for the alleged delay in refunding the amounts deducted as tax at source from the compensation payable to her. The learned Single Judge having dismissed the Writ Petition, the appeal is filed.
2. The facts pleaded in the Writ Petition and as disclosed in the statement are to the effect that the assessee had filed a return of tax for the assessment year 2007-08 belatedly on 31/7/2009, along with a copy of the TDS certificate under Section 203. In that return the assessee has claimed refund of ₹28,268/-. The delay in filing the return of tax was condoned by the Commissioner of Income Tax, Kochi as provided under Section 119(2)(b) of the Act on 31/7/2009 W.A.No.1522 of 2014 2 and ₹28,268/-, originally claimed by the assessee in the return filed by her was re-funded on 10/9/2013. Now, what is claimed by the assessee is that for the period during which re-funded amount was retained by the Department, she should be paid interest. In our view, as rightly held by the learned Single Judge, the claim cannot be maintained for the reason that condonation of delay in filing the return itself was subject to the condition that she would not be entitled to any interest on any amount that is re-fundable based on the return of income filed by her. In such circumstances the learned Single Judge was fully justified in dismissing the Writ Petition.
The Writ Appeal is dismissed.
ANTONY DOMINIC, JUDGE ANIL K.NARENDRAN, JUDGE skj