TMI Blog2024 (3) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The documents on record indicate that the total amount deducted as TDS was Rs. 18,53,863/-. Since credit was provided only in respect of Rs. 10,88,863/- and not in respect of the differential amount of Rs. 7,65,000/-, the petitioner is entitled to refund in respect thereof. Hence, the impugned orders are quashed and the respondents are directed to take all necessary steps to refund the sum to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited was not reflected in Form 26AS. Subsequently, the said entity filed its return and the corresponding credit of Rs. 7,65,000/- was reflected in Form 26AS pertaining to the petitioner's PAN. In those circumstances, the petitioner filed a rectification petition. Such rectification petition was disposed of by order dated 09.12.2021 stating that no payment was due. The present writ petition w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided only in respect of Rs. 10,88,863/- and not in respect of the differential amount of Rs. 7,65,000/-, the petitioner is entitled to refund in respect thereof. 6. Hence, the impugned orders are quashed and the respondents are directed to take all necessary steps to refund the sum of Rs. 7,65,000/- to the petitioner. This exercise shall be completed within a maximum period of two months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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