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| The Tax Publishers2020 TaxPub(DT) 3470 (Jhar-HC) CONSTITUTION OF INDIA, 1950
Section 244
Where assessee filed writ petition seeking issuance of direction to revenue to show cause for delay in refund of amount of refund, which was claimed to be realized from assessee under coercion and misrepresentation, without going into merits of issue, assessee was relegated to approach competent authority for redressal of its grievance.
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Refund - Amount deposited with revenue department on apprehension of attachment of bank account and prosecution - Maintainability of writ petition - Liberty granted to assessee to raise grievance before competent authority
Assessee contended that it involuntarily deposited amount of Rs. 14.95 crores with revenue threatened by attachment of bank account and prosecution on basis of survey conducted by revenue towards non-deduction of tax at source under section 194C. Assessee filed instant writ petition seeking direction to revenue to show cause as to why refund available to assessee was not processed for years together, when undisputedly amount being claimed by way of refund was an amount realized from assessee under coercion and misrepresentation. Held: Considering limited prayer made on behalf of assessee, in light of bare facts and prayer made in writ petition, without getting into merits of case, assessee was granted liberty to approach competent authority for redressal of its grievance in accordance with law. In case, such an application was made, competent authority was directed to take endeavor to take decision thereupon within reasonable time.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE JHARKHAND HIGH COURT
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