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2020 (8) TMI 727

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..... ri for the petitioner and Mr. Rahul Lamba for the respondent Income Tax Department are present through Video Conferencing. 2. Petitioner has approached this Court for the following reliefs: a) For issuance of an appropriate writ, order or direction directing upon the Respondents to show cause as to why Income Tax Refund available to the Petitioner Assessee is not being processed for years together, when undisputedly the amount being claimed by way of refund is an amount realized from the assesse under coercion and misrepresentation. b) Consequent upon showing cause, if any, and on being satisfied that the amount realized from the assesse is de hors the scheme of the Income Tax Act read with the circular issued by the CBDT from time to .....

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..... mmunication addressed to the Senior Manager (Finance & Accounts), JBVNL, Ranchi dated 20.10.2016 by the Deputy Commissioner, Income Tax, TDS Circle, Ranchi, to the effect that the challan of Rs. 14,95,07,103/- is still unclaimed as per TRACES. Thus the refund against this challan can be claimed after nullifying the demand in the TAN- RCHJ00086C. Learned counsel for the petitioner Mr. N.K. Pasari has also made reference to the letter dated 22.01.2020 enclosed as annexure- IA/1 to I.A. No. 931 of 2020. This is the communication between the Income Tax Officer (TRACES), CPC TDS, Ghaziabad and the Deputy Commissioner of Income Tax (TDS), TDS Circle, Ranchi on the subject of approval for issuance of manual refund in the case of Jharkhand State El .....

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..... ard due to difficulties due to the pandemic. 7. Having considered the limited prayer made on behalf of the petitioner now, in the light of the bare facts and the prayer made in the writ petition noted above, we do not intend to get into the merits of the case at this stage. Petitioner, if so advised, may approach the competent authority for redressal of his grievance in accordance with law. In case, such an application is made, the competent authority under the Income Tax Department may endeavour to take decision thereupon within reasonable time preferably within 12 weeks from the date of receipt of copy of this order. Let it be made clear that this Court has not gone into the merits of the case of the parties. 8. The writ petition is dis .....

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