2020 (10) TMI 801 - HC - Income Tax

Court Orders Respondents to Expedite Credit Process for Challan in Correct Assessment Year

Kanishka Builders and Promoters Pvt. Ltd. Versus Assessing Officer Ward-14 (2) & Ors.

The court directed the respondents to expedite the process of giving credit for the challan in the correct assessment year based on the information ... Refund along with interest u/s 244A - HELD THAT:- Respondents are directed to give credit of the challan in the relevant assessment year as expeditiously as possible. With the aforesaid direction, the present writ petition stands disposed of. Issues:Seeking credit of self-assessment tax paid in the wrong assessment year and claiming a refund with interest under Section 244A of the Income Tax Act, 1961.Analysis:The petitioner filed a writ petition to rectify the erroneous payment of self-assessment tax of Rs. 3,37,300 in the wrong assessment year and to claim the resultant refund with interest. The petitioner's counsel explained that the tax liability was mistakenly paid for the Assessment Year 2010-11 in 2011-12 and the refund was erroneously claimed in 2010-11 instead of 2011-12. The respondents accepted the notice and shared an email from the Assessing Officer stating the technical glitch that prevented the credit of the challan in the correct assessment year. The email highlighted the system issues due to the merger of departments and the transfer of data, leading to delays in rectifying the error. The court directed the respondents to expedite the process of giving credit for the challan in the correct assessment year based on the information provided. The writ petition was disposed of with this direction, and the order was to be uploaded on the website and shared with the petitioner's counsel via email.