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| The Tax Publishers2019 TaxPub(DT) 7357 (Bom-HC) : (2020) 271 TAXMAN 0198 INCOME TAX ACT, 1961
Sections 143(A)
Where undue hardship being suffered by petitioner only because Revenue were not discharging their duties under the Act and as there was no reason forthcoming from Revenue as to why delay in processing the refund claim, therefore, Revenue was directed to process the return of income under section 143(1) as expeditiously as possible and pay to Petitioner the refund.
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Assessment - Proceeding of return - Refund being the excess amount paid as tax in view of tax deduction at source done by assessee's customers -
Petitioner filed a loss return of income and consequently sought refund being the excess amount paid as tax in view of tax deduction at source done by petitioner's customers. However the said claim of Refund was not processed on time by the Revenue authorities under section 143(1). Held: Petitioner had approached this Court and sought a direction to Revenue to expeditiously dispose of their return of income by intimation under section 143(1) and grant the refund which will be due on the processing of the return along with interest thereon. Undue hardship being suffered by Petitioner only because Revenue were not discharging their duties under the Act. There was no reason forthcoming from the Revenue as to why the delay in processing the refund claim. Thus, Revenue was directed to process the return of income under section 143(1) as expeditiously as possible and pay to petitioner the refund.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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