TMI Blog2021 (8) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within three weeks thereafter. Consequently, this Court directs the respondent no.2 to dispose of the petitioner s aforesaid rectification application, in accordance with law, within six weeks by way of a reasoned order. The respondent no.2 shall also process and pay the petitioner s refund within three weeks thereafter, in accordance with law. All the rights and contentions of the parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest from 30th November, 2019 till the date of issuance of refund and to decide petitioner s rectification application dated 19th December, 2019 and grant consequential refund amounting to ₹ 3,30,826/- along with interest under Section 244A from 01st April, 2017 till the date of issuance of refund. 3. Learned counsel for the petitioner contends that respondent no.2 has withheld the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of a rectification application is 6 months from the end of month in which the application was received , which already stands expired on 30th June, 2020 in the present case. He also relies upon the Circular No.14/2001 dated 09th November, 2001 and Instruction No. 01/2016 dated 15th February, 2016 issued by the Central Board of Direct Taxes wherein it is stated that time-limit of six months is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso process and pay the petitioner s refund within three weeks thereafter, in accordance with law. All the rights and contentions of the parties are left open. 9. With the aforesaid directions, the present writ petition stands disposed of. 10. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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