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| The Tax Publishers2020 TaxPub(DT) 4140 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226 Section 144C
Petitioner's rectification application shall be decided within two weeks and up-to-date interest, in accordance with law, shall be paid to the petitioner. The statement/undertaking given by authority, on instructions of AO, was accepted by this Court and authorities were held bound by the same. Instant writ petition was disposed of.
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Writ - Online approval of refund of an amount - Application for rectification -
Petition pleaded for online approval of refund of an amount. In this case, while passing assessment order under section 144C/143(3), a refund amount was determined after allowing TDS credit. Further, it was submitted that assessee has also filed writ application before High Court. Petitioner stated that he had not been paid interest on the refund amount till date. Petitioner had filed a rectification application in which a plea for up-to-date interest was also made. Held: Petitioner's rectification application shall be decided within two weeks and up-to-date interest, in accordance with law, shall be paid to the petitioner. The statement/undertaking given by authority, on instructions of AO, was accepted by this Court and authorities were held bound by the same. Instant writ petition was disposed of.
REFERRED :
FAVOUR : Directions issued
A.Y. : 2017-18
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