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2023 (6) TMI 1073 - MADRAS HIGH COURTMaintainability of Writ Petition simultaneously while filing the statutory appeal before the CIT(A) - Rejection of application for rectification u/s 154 - Denial of full TDS credit - there is shortfall in the grant of tax credit that ought to have been as per Form 26AS available at that point in time - HELD THAT:- As petitioner has availed statutory remedies and rectification as well as appeal and as on date, the appeal filed by it challenging the very order impugned in this Writ Petition, is pending. No justification for the petitioner to be permitted to ride multiple horses for the same cause of action. Hence, let the petitioner pursue the appeal filed before the first appellate authority. While disposing the appeal, the appellate authority, will needless to say, consider the full TDS available to the petitioner's credit at the relevant point in time. Writ Petition stands dismissed in terms of the above order.
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