The Tax Publishers2020 TaxPub(DT) 4786 (Del-HC)

INCOME TAX ACT, 1961

Section 154 Article 226

Where assessee was aggrieved by action of revenue in not passing order on rectification application within time limit prescribed under section 154(8), writ petition of assessee was disposed of with a direction to competent authority to decide assessee 's rectification applications in accordance with law by way of a reasoned order within four weeks after giving an opportunity of hearing to assessee.

Writ - Rectification under section 154 - Not passing of order on rectification application within time limit prescribed under section 154(8) - Issuance of direction to revenue authorities

Assessee contended that Revenue grossly erred in not passing order on rectification application within time limit prescribed under section 154(8). Assessee sought rectification in relation to addition made on alleged delay in deposit of PF, ESI and Tax Deducted at Source as well as to grant refund as claimed in the return of income along with interest under section 244A. Held: Instant writ petition was disposed of with a direction to competent authority to decide assessee 's rectification applications in accordance with law by way of a reasoned order within four weeks after giving an opportunity of hearing to assessee.

REFERRED :

FAVOUR : Direction issued

A.Y. :



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