Petition challenging tax order disposed with directions for certificate issuance & refund application

The High Court of Madhya Pradesh disposed of a petition challenging an order for tax payment and certificate issuance by respondent No. 2. The court directed respondent No. 2 to issue the certificate to the petitioner, allowing further actions, including applying for a refund of the excess amount withheld. The petition was disposed of with these directions, granting liberty to the petitioner for further proceedings in accordance with the law.

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Issues involved: Petition challenging order passed by respondent No. 2 u/s 16 and 17 for tax payment and certificate issuance.

Summary:
The High Court of Madhya Pradesh heard a petition filed by a petitioner aggrieved by an order from respondent No. 2 dated 30-8-2011. The petitioner's counsel submitted that based on the respondent's statements in paragraphs 16 and 17 of the additional reply, the petition should be disposed of, allowing the petitioner to obtain a certificate from respondent No. 2 and proceed with further actions before the Income Tax Authority as per the law. Respondent No. 2 had no objection to this request. The respondent mentioned in paragraphs 16 and 17 that they paid a sum of Rs. 4,42,99,095 to the Income Tax department out of Rs. 5,73,92,946 withheld from the financial year 2009-10. The respondent undertook to issue the certificate of deduction within a week. The court directed the respondent to issue the certificate to the petitioner, who could then proceed with further actions, including applying for a refund of the excess amount withheld by respondent No. 2. The petition was disposed of with these directions and liberty granted to the petitioner for further proceedings in accordance with the law.

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