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2016 (4) TMI 991 - ALLAHABAD HIGH COURT

2016 (4) TMI 991 - ALLAHABAD HIGH COURT - TMI - Refund of the tax deducted at source - Held that:- The petitioner does have a statutory alternative remedy of filing an appeal. It will, therefore, not be appropriate for the Court to examine the validity of the order passed by the Commissioner of Income Tax, Circle-1 (1) Aligarh. We, therefore, decline to entertain this writ petition. - Writ Tax No. 312 of 2016 - Dated:- 5-4-2016 - Hon'ble Dilip Gupta And Hon'ble Surya Prakash Kesarwani, J .....

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for refund of the amount could be considered only when the return of income was filed within the time prescribed. It transpires from the record of the writ petition that the petitioner had earlier filed Writ Tax No. 667 of 2006 as it felt aggrieved by the deduction of the income tax at source. This petition was disposed of on 8 May 2013 by a Division Bench of the Court with a direction to the petitioner to appear before Income Tax Commissioner (TDS), Aligarh within three weeks so that the said a .....

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