TMI Blog2016 (9) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... s it is referred under Sec. 153 of the Income Tax Act. In the instant case, refunding the amount as per the order of this court and non-considering the representation dated 18.1.2016 vide Annexure-B is contrary to law. It is expected of the Revenue, that they shall not assign any reasons including technical reasons for not complying the provisions of the Act and the orders passed by this Court. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue and consequently the order of ITAT was set aside. Learned counsel appearing for the petitioner submitted that he made an application dated 18.1.2016 with a prayer to give effect to the order passed by this court in IT A 699/2009. The said application for refund of tax p aid has not been considered. 2. Learned counsel for the petitioner referred Sec.153(5) of the Income Tax Act in which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue, it is duty on the revenue to refund the amount within the statutory period as it is referred under Sec.135 of the Income Tax Act. In the instant case, refunding the amount as per the order of this court and non-considering the representation dated 18.1.2016 vide Annexure-B is contrary to law. It is expected of the Revenue, that they shall not assign any reasons including technical reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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