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| The Tax Publishers2020 TaxPub(DT) 2110 (Del-HC) INCOME TAX ACT, 1961
Section 240
Where assessee sought to file contempt proceedings against revenue for non-compliance of interim order of Court, considering that in absence of specific directions contained in aforesaid order with regard to income refund under the Income Tax Act, 1961, there was no violation of directions of Court much less any willful disobedience by revenue.
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Refund - Contempt proceeding against revenue sought for non-compliance of interim order - No specific direction in said interim order for granting refund to assessee -
Instant petition was filed for initiating contempt proceedings against revenue for non-compliance of interim order of Court directing refund of amount due to Petitioner within four weeks along with applicable interest. Held: Directions contained in said order envisaged that in case revenue had no impediments in granting refund, same may be refunded. In absence of specific directions contained in aforesaid order with regard to income refund under the Income Tax Act, 1961, there was no violation of directions of Court much less any willful disobedience by revenue. Revenue submitted that refund claim of petitioner was processed and same was to be credited in beneficiary account within a week.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
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