TMI Blog2022 (6) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... re of amounts by the respective petitioners in the course of the search - HELD THAT:- Petitioners would stress upon the extreme hardships faced by the assessees in remitting taxes, though with delay. Moreover, he attributes the difficulties to the substantial delay on the part of the respondents in issuing refunds to the companies in which the petitioners were Directors. Had such refunds been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81 of 2019 & W.M.P. Nos.11745 & 11748 of 2019 - - - Dated:- 30-6-2022 - Dr. Justice Anita Sumanth For the Petitioners : Mr. Mudimannan. For Respondents : Mr. A.P. Srinivas, Senior Standing Counsel, Mr. ANR. Jaya Prathap, Junior Standing Counsel. COMMON ORDER The petitioners challenge an order dated 28.03.2019 passed under Section 220(2A) of the Income Tax Act, 1961 (' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as against which alone, the petitioners filed appeals before the Commissioner of Income Tax (Appeals) and thereafter the Income Tax Appellate Tribunal. The stage of the penalty appeals are unknown but are not relevant to decide these writ petitions. 5. While this is so the petitioners appear to have approached the respondents, seeking waiver of the interest levied for delay in the remittance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sen on account of additions/disallowances to the admitted income, the position may have been viewed differently. However, seeing that the tax demand in the present case arises entirely from admitted income and the order of has assessed and attained finality, there is no merit in these writ petitions. The impugned orders are confirmed and these writ petitions, dismissed. Connected writ miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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