Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1902 - HC - Income TaxIncorrect notices under Sections 244 and 245 of the Income Tax Act - seeking recovery from number of income tax assessees - Held that:- At since the directions given by the Delhi High Court [2013 (3) TMI 316 - DELHI HIGH COURT] have now been complied by the Income Tax Department, it is not necessary to issue any further directions. The Delhi High Court has given the following directions :- (i) Directions given in paragraph 16 to 18 regarding maintenance of register for applications under Section 154, receipt of the said applications and their disposal. (ii) We have confirmed the interim directions given in paragraph 13 of the order dated 31st August, 2012 (see paragraphs 23 and 24 above). The said direction, we understand has been implemented. (iii) With regard to past adjustments where procedure under Section 245 has not been followed, we have issued directions in paragraphs 26 to 28. (iv) With regard to the interest under Section 244 A, we have issued directions set out in paragraphs 31 and 32 that interest should be paid when the assessee is not at fault. (v) With regard to uncommunicated intimations under Section 143(1), directions are given in paragraphs 33 and 34. (vi) With regard to unverified TDS under the heading 'U' in Form 26AS, directions have been issued in paragraph 42 for verification and correcting unmatched challans within a time period, which should be fixed by the Board keeping in mind the date of filing of return and processing of return by the assessing officer. (vii) The seventh direction / mandamus is regarding credit of TDS to an assessee when the tax deducted has been deposited with the Revenue by the deductor. Directions in this regard have been given in paragraphs 50 and 51." The Income Tax authorities shall follow these directions in case of other cities, including the city of Mumbai, in Maharashtra State.
|