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SD Packers Versus Assistant Commissioner (CT)

Refund of the excess tax which has been collected for the Assessment years 2009-10 to 2012-13 - order of assessment already passed granting refund, refund vouchers pending - Held that: - This Court would wish to point out that the zeal of the Department in collecting the tax should also apply to cases where the refunds are to be granted. When the order of Assessment has resulted in a positive order in favour of the assessee as a result of which, whatever excess taxes collected or adjusted should .....

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itioner-assessee. - W.P.No.31164 of 2016 - Dated:- 7-9-2016 - T.S. SIVAGNANAM J. For the Petitioner : Mr. N. Murali. For the Respondents : Mr. K. Venkatesh Government Advocate. ORDER Heard Mr. N. Murali, learned counsel appearing for the petitioner and Mr. K. Venkatesh, learned Government Advocate, accepting notice on behalf of respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal. 2. In this Writ petition, the petitioner seeks for .....

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