TMI Blog2023 (8) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Income Tax - Refund seeked of excessively recovered amount over and above 20% - case appears to have been transferred to the National Faceless Appeal Centre, New Delhi - HELD THAT:- As petitioner submits that maximum amount that can be demanded pending appeal before the Appellate Commissioner is only 20% as per the prevailing circular which would amount to Rs.9,73,728/-. However, vide im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.A.S.Sriraman For Respondents : Mrs.S.Premalatha Junior Standing Counsel for Mr.R.S.Balaji Senior Standing Counsel ORDER The petitioner has challenged the impugned proceedings of the 1st respondent dated 11.01.2022 in DIN and Letter No.ITBA/COM/F/17/2021-22/1038646163(1), to quash the same and to direct the respondents to refund the excessively recovered amount over and above 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following dates: Sl.No Total Tax Date of deposit Challan Serial Number 1. 371970.00 25-Jun-2021 04676 2 23440.00 18-Jun-2021 05151 3. 674820.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022, the respondents have stated as follows: I am directed to communicate that the Principal Commissioner of Income Tax-3, Chennai has considered your petition for grant of stay of collection of demand since CPC has collected more than 20% of demand by way of refund adjustment. Accordingly, the PCIT-3, Chennai has stayed further collection till the disposal of Appeal by the CIT(A). 6. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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