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2019 (11) TMI 107 - HC - Income TaxRefund being the excess amount paid as tax in view of tax deduction at source done by the Petitioner’s customers - processing of the return under Section 143(1) of the Act, the Respondents be directed to refund the amount due to the Petitioner alongwith interest thereon under Section 244(A) - HELD THAT:- Petitioners by various letters date 13 June 2019, 14 June 2019, 10 July 2019, 11 July 2019, 15 July 2019, 17 July 2019 an 8 August 2019 sought an early processing of the return of income u/s 143(1). This particularly in view of the fact that the Petitioner was suffering losses and were facing cash flow difficulty. This problem according to the Petitioner essentially arose on account of the fact that their application u/s 197 of the Act seeking nil deduction of tax in the previous year relevant to the assessment year was not accepted and only partial deduction of tax at source was granted. It is in the aforesaid circumstances that the Petitioner has approached this Court and seeks a directions to the Respondents to expeditiously dispose of their return of income by intimation under Section 143(1). Consequent to the above, grant the refund which will be due on the processing of the return alongwith interest thereon. We note that undue hardship being suffered by the Petitioner only because the Respondents are not discharging their duties under the Act. This as there is no reason forthcoming from the Revenue as to why the delay in processing the refund claim. We direct the Respondent Nos.1 and 2 to process the return of income for the Assessment Year 2018-19 under Section 143(1) of the Act as expeditiously as possible, but definitely within a period of three weeks from today. Further, consequent to the above, pay to the Petitioner the refund, if any due, within a further period of two weeks from the date the return of income is processed.
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