Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (8) TMI 727

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtment - petitioner involuntarily deposited an amount with the Income Tax Department in March, 2009 threatened by the attachment of bank account and prosecution on the basis of survey conducted by the Department towards non-deduction of tax at source under Section 194 C - HELD THAT:- 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 dec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, order or direction, directing upon the Respondents to accept the offline application for grant of refund, since the online claim cannot be lodged because of some technical reasons in the website of the Income Tax Department and after verification and satisfaction, refund the same with interest. d) For issuance of any other appropriate direction(s) or (order(s) as Your Lordships may deem fit and proper in view of the facts circumstances of the case for doing conscionable justice to the Petitioner. 3. According to the petitioner, it had involuntarily deposited an amount of ₹ 14.95 crores with the Income Tax Department in March, 2009 threatened by the attachment of bank account and prosecution on the basis of survey conduc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... instant subject that if refund is issued manually, details of challan and refund amount may be informed to the office of the CIT, CPC(TDS) in order to freeze the challan so that same cannot be used in future. 5. Learned counsel for the petitioner therefore seeks liberty to approach the competent authority under the Income Tax Department in the light of the aforesaid communications for redressal of petitioner's grievances. He submits that all the supporting documents would also be enclosed to their application in this regard for a just determination. 6. Counter affidavit and supplementary affidavit have also been filed by the Income Tax Department. Learned counsel Mr. Rahul Lamba representing the respondent Income Tax Department h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates