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2020 (8) TMI 727 - HC - Income TaxIncome Tax Refund - Why refund is not being processed for years together, when undisputedly the amount being claimed by way of refund is an amount realized from the assessee under coercion and misrepresentation? - whether the amount realized from the assessee is de hors the scheme of the Income Tax Act read with the circular issued by the CBDT from time to time? - Liberty to approach the competent authority under the Income Tax Department - petitioner involuntarily deposited an amount with the Income Tax Department in March, 2009 threatened by the attachment of bank account and prosecution on the basis of survey conducted by the Department towards non-deduction of tax at source under Section 194 C - HELD THAT:- Having considered the limited prayer made on behalf of the petitioner now, in the light of the bare facts and the prayer made in the writ petition noted above, we do not intend to get into the merits of the case at this stage. Petitioner, if so advised, may approach the competent authority for redressal of his grievance in accordance with law. In case, such an application is made, the competent authority under the Income Tax Department may endeavour to take decision thereupon within reasonable time preferably within 12 weeks from the date of receipt of copy of this order.
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