Section 245C filing protection granted as the court directed receipt of the application pending further directions.

A writ petition concerning a Section 245C application under the Income-tax Act sought interim protection after the application was allegedly not received at the filing window despite the petitioner's claim of having deposited the required tax. The HC directed issuance of notice and, as an interim measure, required the respondent to receive the application and await further directions. The immediate effect was temporary protection for the petitioner pending further consideration of the application's acceptance.

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Issues: Whether the petitioner's application under Section 245C of the Income-tax Act, 1961 was required to be received by the respondent pending further consideration, and whether interim protection was warranted.

Analysis: The petition raised a grievance that the application under Section 245C had not been accepted at the window despite the petitioner claiming to have deposited the necessary tax. The Court directed issuance of notice and, as an interim measure, required the respondent to receive the application and await further directions.

Outcome: Interim protection was granted to the petitioner by directing the respondent to receive the application and await further orders, while notice was issued in the matter.

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