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2021 (10) TMI 1324 - HC - Income TaxRectification application u/s 154 - seeking credit of taxes deducted at source and issue of the consequential refund (along with applicable interest u/s 244A) due to the Petitioner for assessment year 2016-17 - Petitioner is aggrieved by the inordinate delay on the part of the Respondent No. 1 in disposing of the rectification application dated 15th April, 2021 (which includes continuing grievances from earlier applications dated 10th April, 2018 and 29th January, 2020) filed under Section 154 - HELD THAT:- Mr. Sanjay Kumar, Advocate accepts notice on behalf of respondents. He states that the petitioner’s earlier rectification application dated 10th April, 2018 has already been disposed of vide order dated 23rd March, 2020. He also states that the order dated 23rd March, 2020 is an appealable order. A perusal of the order dated 23rd March, 2020 reveals that it neither gives any reason nor does it deals with the issue of TDS raised by the petitioner. Consequently, this Court directs the Respondent No. 1 to dispose of the petitioner’s rectification application dated 15th April, 2021 for the assessment year 2016-17 within six weeks in accordance with law. In the event the order is not complied with, the petitioner is given liberty to file an appropriate application before this Court.
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