CONSTITUTION OF INDIA, 1950

Article 226 Section 244A

Writ - Grant of refund due to petitioner along with interest under section 244A - Assessee claimed credit as tax paid on form of TDS and TCS -

By filing this petition, petitioner sought direction to Revenue to process the return of income of the petitioner for the assessment year 2019-20 under section 143(1) and, thereafter, grant the refund due to the petitioner along with interest under section 244A. As against the total tax liability, petitioner claimed credit as tax paid in the form of “Taxes Deducted at Source” and “Taxes Collected at Source”. Neither any advance tax nor self-assessment tax was required to be paid by the petitioner. On the contrary petitioner claimed refund in the said return of income. Held: It was seen that the grievance of the petitioner was within a narrow compass. Matter was with authority which will intimate the petitioner regarding processing and release of refund since processing of the income-tax return for the assessment year 2019-20 has been completed. It was also seen that the authorities have admitted that certain amount of refund was due to the petitioner processing of which was complete after resolution of all technical issues. Therefore, authority was directed to complete the processing of the refund claim of the petitioner and thereafter, release the due refund amount to the petitioner along with applicable interest in accordance with law.

REFERRED :

FAVOUR : Directions issued

A.Y. : 2019-20

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