- (1.) This appeal is at the instance of a writ petitioner and is directed against an order dated 10-3-2011 passed by a learned Single Judge of this Court by which His Lordship dismissed the writ application filed by the appellant in which the writ petitioner prayed for direction upon the Income-tax Department to pay interest at the rate of 15 per cent per annum for the delay in paying interest after the lapse of about four years from the date of refund.
(2.) Being dissatisfied, the writ petitioner has come up with the present appeal.
(3.) There is no dispute that the Income-tax Department accepted the position that the writ-petitioner paid excess tax and as such, an order of refund was passed in respect of two separate assessment years.;