Judgment:
1. The contention of the petitioners is that as a result of the order of the Commissioner of Income-tax (Appeals) refund had become due to them but no refund has been given by the respondents on the pretext that appeal against the order of the Commissioner of Income-tax (Appeals) is pending before the Income-tax Appellate Tribunal. Counsel for the petitioners urges that there being no stay order by the Income-tax Appellate Tribunal, the petitioners are entitled to immediate refund.
2. The contention of learned standing counsel is that under Section 241 of the Income-tax Act, 1961, the Chief Commissioner or the Commissioner is empowered to withhold the refund depending upon the facts and circumstances as stated therein and in the exercise of that power an order dated September 9, 1992, was passed by the Commissioner of Income-tax, Agra, withholding the refund which has been communicated by the impugned order dated September 17, 1992 (annexure-4 to the petition).
3. Considering the provisions of Section 241 of the Act and the fact that the Commissioner had already passed an order on September 9, 1992, to withhold the refund till the decision of the appeal, we see no illegality in the impugned order.
4. For the reasons, the petition is dismissed in limine with the observations that the appeal having been filed several years back the Appellate Tribunal may consider the desirability to dispose of the appeal at an early date.