2022 (7) TMI 400

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion being made, the Income Tax department will provide a link for uploading the documents necessary for transfer of credit of TDS from the managing partner of the petitioner firm to the account of the firm, subject to compliance with all procedural formalities. Proceedings, if any, initiated against the petitioner for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ging partner. 2. When this matter is taken up for consideration today, the learned Standing Counsel for the department points out the provisions of Rule 37BA of the Income Tax Rules and states that on the procedure contemplated therein in sub-rule (2) of Rule 37BA being complied with, the credit can be transferred. He submits that on a request being made, a link can be provided for enabling com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X