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2024 (4) TMI 651 - HC - Income TaxAdjusting or attempting to adjust any portion of the refunds receivable by the petitioner against the stayed outstanding demand - condoned revised ITRs were submitted in respect of each of the Assessment years but refunds have not been received - petition may be disposed of directing respondent No. 4 to consider and decide his aforesaid representation expeditiously within the stipulated period fixed by this Court - HELD THAT:- Having considered the facts and circumstances of the case and considering the limited prayer made by the learned counsel for the petitioner, this petition is disposed of directing the respondent No. 4 to consider and decide the representation dated 18-8-2023 (Annexure P-2) and Annexure P-23 dated 8-12-2023 filed by the petitioner within a period of 60 days from receipt /submission of copy of this order.
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