TMI Blog2018 (1) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... and the certificate(s) given by the assessee, the assessee would be asked for explanation and accordingly, the order would be passed. The petitioner will visit the office of the Assessing Officer on 18.01.2018 at 11:30 a.m. along with all the necessary papers and documents. In case of deficiency, same would be pointed out and required documents would be furnished. Once the documents are furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing it is accepted by the counsel for the respondents that sum of ₹ 268.85 crores has been refunded and refund for balance amount of ₹ 118.05 crores has been unblocked but payment has not been made. It is the responsibility of the respondents to ensure that the unblocked amount is paid and credited to the account of the assessee. Unblocking is an internal mechanism and protocol of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer in accordance with law. 5. The compliance affidavit mentions that in some cases records are not available or the TDS details have not been uploaded on the portal i.e. AS-26. The petitioner is required to furnish indemnity bond and original or duplicate of the TDS certificate along with necessary documents. 6. The petitioner states that they should be given credit of the TDS and tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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