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2020 (6) TMI 302

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..... ectification applications; particularly when Form 16A had been issued - HELD THAT:- Dispose of this writ petition by issuing directions to the 1st respondent to consider and dispose of all the rectification applications at Exts.P2 to P6; the particulars of which have already been given and the status of which is evident from Ext.P12 dated 09.06.2016, after affording an opportunity of hearing to th .....

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..... hern Railway; one of the major clients, has approached this Court for quashing of Exts.P14 and P14A, the demand notices raised by the Income Tax Department. 2. In support of the aforementioned prayer, it has been alleged that on account of the business/work of the Southern Railway, on receipt of the payment from them, there was a deduction as per the provisions of Section 194 C of the Income Ta .....

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..... xts.P2 to P6. 3. The learned counsel for the petitioner submits that the rectification application, Ext.P1 was filed way back on 19.11.2010. It is also submitted that the petitioner had filed Exts.P2 to P6 rectification applications respectively on 16.02.2011 (for the assessment year 2009-10), 10.12.2013 (for the assessment year 2010-11), 31.03.2015 (for the assessment year 2012-13), 23.03.2016 .....

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..... mission. Sri.Christopher Abraham, learned Standing Counsel for the Income Tax Department submits that the petitioner is not entitled to the credit as submitted, but do not deny the status of the pendency of the applications as evidenced from Exts.P2 to P6 and stated that the writ petition can be disposed of by directing the 1st respondent to decide the rectification applications; Exts.P2 to P6 (su .....

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