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| The Tax Publishers2019 TaxPub(DT) 8244 (Del-HC) INCOME TAX ACT, 1961
Section 237
Revenue authorities were directed to grant refund to assessee within the next two weeks. In case the same was disputed, authorities should file their counter-affidavit within the same period. The Registry was direct to list.
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Refund - Non-releasing of the refund - Mismatch in TDS -
Principal demand was raised under section 201(1) by AO. CIT(A) confirmed the order of AO upholding the said demand. Assessee had deposited a sum against the said demand. Thereafter, assessee preferred appeal before ITAT and the said demand was deleted. Meanwhile, further demands under section 201(1) were raised. Accordingly, a sum was deposited against the demand and subsequently, demand was again deleted by CIT(A). However, AO was unable to issue the refund on account of error in the system of department. Held: Revenue authorities were directed to grant refund to assessee within the next two weeks. In case the same was disputed, authorities should file their counter-affidavit within the same period. The Registry was direct to list.
REFERRED :
FAVOUR : Appeal listed
A.Y. :
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