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2024 (1) TMI 427 - DELHI HIGH COURTSeeking issuance of refund along with up-to-date interest - Petitioners states that despite absence of any demand outstanding against the Petitioner for AY 2000-01, refund due to the Petitioner for AY 2014-15 was adjusted against non-existent demand for AY 2000-01 due to inaction of the Respondents in passing the appeal effect order for AY 2000-01 - also stated no adjustment was called for on the said date of adjustment as the demand for AY 2000-01 already stood deleted and cancelled and no demand can be adjusted against the refund without passing a speaking order under Section 245 of the Act. HELD THAT:- Keeping in view the limited relief sought in the present writ petitions, the same are disposed of with a direction to the Assessing Officer to pass an appeal effect order within four weeks and refund the amount along with interest, if any, in the petitioner’s bank account within a further period of four weeks. Since learned counsel for the petitioner states that the rectification application for A.Y. 2015-16 dated 24th January, 2023 is most comprehensive, this Court directs the Assessing Officer to decide the same in accordance with law within four weeks, and refund the amount along with interest, if any, in the petitioner’s bank account within a further period of four weeks.
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