9911796707
TMI Blog2025 (5) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... which was furnished by the petitioner. The petitioner further prays that the directions be issued to the respondent to pass an order granting refund of tax due, after adjusting the TDS which was deducted in respect of payments received or accrued during financial year [FY] 2006-07, along with up to date interest. 2. The petitioner is a registered partnership firm and had filed its return of income for AY 2007-08 declaring a total income of Rs. 2,21,43,820/-. The said return was processed under Section 143 (1) of the Income Tax Act, 1961 [the Act] and an intimation dated 18.03.2009 was issued, whereby the TDS which was covered in the TDS certificate issued by Freudenberg Nok Pvt. Ltd. (formerly known as Sigma Freudenberg NOK Pvt. Ltd.) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOK Pvt. Ltd. and the same is reproduced below: "PAN No. of Deductor AAFCS0306K Rent Period P.Y. 2006-07 DETAILS OF PAYMENT, TAX DEDUCTION AND DEPOSIT OF TAX INTO CENTRAL GOVERNMENT ACCOUNT S.NO. Amount paid / credited (Rs) Date of Payment/Cr edit TDS Surcharge Rs. Education Cess Total tax deposited Rs. Rate at Which Deducted Cheque/DD No. (if any) BSR code of Bank Branch Date on which tax deposited Transfer voucher/Challan 1 533164 01/07/2006 1066.3 1066.3 2346 119642 22.44% 164654&164646 & 164647 240720 07/06/2006 22 & 21 & 39 2 133291 01/08/2006 2665.8 2665.8 586 29911 22.44% 222810 & 2228 79898 & 79898 6390057 07/09/2006 44 3 133291 01/09/2006 2665.8 2665.8 586 29911 22.44% 798988 & 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government. Sigma Freudenberg NOK Pvt. Ltd. had not only indicated the cheques by which the amounts were deposited in the account of the Government, but also the bank account and the branch in which the cheques were deposited and the date of the deposit. 5. Notwithstanding that all requisite details of the deposit of TDS had been furnished to the AO, the AO did not process the petitioner's request for according it the credit for the TDS. This is for the reason that the same was not verified from the data available on the portal. Apparently, the AO had sent a communication dated 22.08.2022 to the concerned Deputy Commissioner of Income Tax (TDS), Chandigarh enclosing therewith the copy of the TDS Certificates furnished by the petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng refund amounting to Rs.7,92,621/-. 3. The petitioner asserts, as noticed above, that the refund was wrongly withheld and a fictitious demand was raised amounting to Rs. 16,23,450/-. 3.1 The petitioner also claims that an application dated 22.06.2016 under Section 154 of the Income Tax Act, 1961 [in short, "Act"] was filed, which is pending adjudication up until today. 4. It appears that the respondent/revenue has, however, thrown up its hands claiming that it cannot trace the relevant records. For this purpose, our attention has been drawn to an internal communication dated 30.01.2023, wherein it was noted that the data on the "TRACES Portal" was available commencing from the Financial Year (FY) 2007-08. 5. The tax at source (TD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.11.2023." 8. In terms of the aforesaid order, in absence of the Revenue locating the record, the information as provided by Sigma Freudenberg NOK Pvt. Ltd. was required to be considered to reach a conclusive finding regarding deduction and deposit of TDS as claimed by the petitioner. 9. It is material to note that the AO has not controverted any of the facts as set out by Sigma Freudenberg NOK Pvt. Ltd. in its response to the verification sought by the AO. In the peculiar circumstances of this case, it would be necessary to accept the said communication as correct. 10. In view of the above, we consider it apposite to dispose of the present petition directing the AO to consider the response furnished by Sigma Freudenberg NOK Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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