Refunds claim along with interest accrued thereon u/s 244A - ...

Court Denies Direct Refund Claim; Petitioner Must Use Statutory Remedy Under Income Tax Act Section 244A.

January 30, 2021

Case Laws Income Tax HC

Refunds claim along with interest accrued thereon u/s 244A - statutory alternate remedy - the Petitioner must only avail the remedy as provided for by the statute. The fact that we have a wide jurisdiction under Article 226 of the Constitution does not mean that we can disregard the substantive provisions of the statute and the mechanism provided thereunder. - HC

View Source

← Previous Next →

Refunds claim along with interest accrued thereon u/s 244A - ...

Court Denies Direct Refund Claim; Petitioner Must Use Statutory Remedy Under Income Tax Act Section 244A.

January 30, 2021

Case Laws Income Tax HC

You may also like:

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Rectification u/s 154 - refund of taxes paid in foreign country - The High court noted that the Hon'ble Apex Court had expressly overruled the AAR order in a previous...

The Punjab and Haryana High Court addressed the denial of refund of excess tax paid by contractors under the Haryana Alternative Tax Compliance Scheme for Contractors,...

Interest earned on income-tax refund - AO directed to levy the tax on the interest of income-tax refund at 15% on gross basis.

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

The High Court held that after the Income Tax Appellate Tribunal's order, the tax authorities are bound to refund the amount to the petitioner with interest, without...

This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

The HC dismissed the petition regarding refund of excess GST collected by a promoter and deposited with the respondents. The Court determined that petitioners had...

The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

The High Court dismissed the petition and directed the petitioner to exhaust alternate remedies by fulfilling pre-deposit conditions. The court held that no case was...

Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by...

Petition maintainability hinges on alternative remedy availability. Excess tax refund due to ignorance and legal ambiguity. Supreme Court ruled that purely legal...

Levy of penalty u/s 270A - Failure to offer the interest on income tax refund subject to tax - the explanation of the assessee for not offering the interest on income...

Quick Updates: