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2021 (7) TMI 515 - HC - Income TaxCredit the Advance Tax paid by the petitioner and the Tax deducted at Source lying to the credit of the Petitioner - HELD THAT:- This Court is of the considered opinion that mixed question of facts and law is to be adjudicated with reference to the documents and evidences to be produced by the respective parties before the Competent Authority. High Court cannot conduct a Roving enquiry with reference to the disputed facts in a writ proceeding under Article 226 of the Constitution of India. Such an exercise is to be done by the Competent Authority by affording an opportunity to the parties concerned. In the present case, the application of law is to be made with reference to the facts as well as the legal principles laid down with reference to the provisions of the Act. Thus, this Court is of an opinion that the relief as such sought for cannot be granted in these Writ Petitions to the petitioner, and the adjudication is required for forming an opinion to decide the issue. In view of the facts and circumstances of the case, it is suffice if a direction issued to the respondent to consider the issues raised by the petitioner and take a decision and pass orders.
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