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2021 (2) TMI 1203

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..... tioner was not accepted by the officer at the window. He has further asserted that in terms of the Financial Budget 2020-2021, Chapter 19 and Section 245-C are continue to exist. Issue notice to respondents of petition as well as stay application, returnable within four weeks. Notice be issued through both modes i.e. by ordinary process as well as registered post. Notices be given dasti also. A .....

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..... ction 245-C of the Income Tax Act, Chapter-19, for which the petitioner claims to have deposited necessary income tax in December, 2020, but he has asserted in particular in para 10 and 11 of the petition that the application of the petitioner was not accepted by the officer at the window. He has further asserted that in terms of the Financial Budget 2020-2021, Chapter 19 and Section 245-C are con .....

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