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| The Tax Publishers2020 TaxPub(DT) 3770 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where petitioner stated that demand under section 143(1) was still showing as outstanding on the Income Tax portal, yet this Court accepted the undertaking/statement made by authorities, therefore, AO was directed to pursue the matter with CPC and ensure that the refund determined by him was credited to the petitioner's account.
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Writ - Credit of prepaid taxes on account of TDS and advance tax paid - Granting refund as finally determined after allowing credit for prepaid taxes along with interest as per section 244A -
Petitioner filed this petition seeking a direction to authorities to grant the credit of prepaid taxes on account of TDS and advance tax paid by the petitioner as well as to grant the refund as finally determined after allowing the credit for prepaid taxes along with interest as per section 244A. Petitioner stated that authority overlooked the credit for taxes prepaid by the petitioner which are duly reflected in TDS Traces website as per Form 26AS while determining tax liability and that too without giving any reasons. Held: Authority stated that petitioner's rectification application was allowed by the AO and a refund has been determined. The issue was now before the Centralized Processing Center. Though petitioner states that demand under section 143(1) was still showing as outstanding on Income Tax portal, yet this Court accepted the undertaking/statement made by authorities. Thus, AO was directed to pursue the matter with CPC and ensure that the refund determined by him was credited to the petitioner's account.
REFERRED :
FAVOUR : Petition allowed
A.Y. :
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