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The Tax Publishers2020 TaxPub(DT) 2949 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where assessee preferred a writ petition seeking a direction to Revenue to decide the applications filed by it under section 119(2)(b), the said writ petition was disposed of with a direction to the Revenue to decide the applications filed by the assessee within eight weeks in accordance with law.
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Writ - Maintainability - Assessee sought direction to Revenue to decide applications filed under section 119(2)(b) -
Assessee-HUF preferred a writ petition seeking a direction to Revenue to decide the applications filed by it under section 119(2)(b). Such applications were filed by the assessee for refund of income tax inadvertently paid on interest received under section 28 of the Land Acquisition Act, 1894 for various assessment years. It submitted that there had been an unreasonably long delay of nearly four years in deciding the applications and non-adjudication of the applications was contrary to the CBDT's Circular dated 9th June, 2015. Held: Keeping in view the limited prayer sought in the instant writ petition, the same was disposed of with a direction to the Revenue to decide the applications filed by the assessee under section 119(2)(b) within eight weeks in accordance with law.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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