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2019 (10) TMI 265 - HC - Income TaxNon-releasing of the refund - mismatch in TDS - HELD THAT:- Direction to refund the claim of the petitioner manually and release the same subject to withholding of the amount of mismatch. Writ Petition is disposed of with the following directions - AO shall process the refund claim of the petitioner manually for the assessment years 2007-08 to 2013- 14 and release the refund as found due with statutory interest after withholding the said sum of ₹ 49,30,180/-. This exercise shall be completed within two weeks from today. We keep the larger question of withholding of the refund by one unit of the Income Tax Department for the TDS mismatch across the country open. In the present case, however, the said order was passed on the basis of facts and circumstances pointed out to us and we therefore, see no reason to recall/modify the order. Before closing, it is recorded that no part of the refund can be withheld in relation to the income tax demands, which are either quashed by appellate authority or tribunal or stayed.
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