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Court orders prompt rectification of tax refund application, sets strict timelines for disposal and refund The court directed the concerned authority to promptly address the rectification application dated 06.06.2022, regarding the partial refund for Assessment ...
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Court orders prompt rectification of tax refund application, sets strict timelines for disposal and refund
The court directed the concerned authority to promptly address the rectification application dated 06.06.2022, regarding the partial refund for Assessment Year 2010-11 and the incorrect adjustment for Assessment Year 2020-21. The authority was instructed to dispose of the application within six weeks and remit any due refund within three weeks of the order. The writ petition was disposed of accordingly, with parties instructed to act upon the digitally signed copy of the judgment.
Issues involved: The issues involved in the judgment are the partial refund for Assessment Year 2010-11 and the incorrect adjustment of refundable amount for Assessment Year 2020-21.
Summary:
Partial Refund for Assessment Year 2010-11: The petitioner claimed a refund of Rs.58,06,170/- along with statutory interest for Assessment Year (AY) 2010-11, but only Rs.32,12,880/- was refunded. The petitioner sought a refund of Rs.30,08,240/-, which includes the remaining amount yet to be refunded after the partial refund and the incorrect adjustment made for AY 2020-21.
Incorrect Adjustment for Assessment Year 2020-21: The refundable amount for AY 2020-21, Rs.4,14,950/-, was wrongly adjusted towards a non-existent demand for AY 2010-11, as per the petitioner's claim.
The petitioner had made several representations regarding the refund issue, including communications on various dates and a rectification application dated 06.06.2022, which had not been addressed by the concerned officer.
The court directed the concerned authority to promptly address the rectification application dated 06.06.2022. The authority was instructed to dispose of the application within six weeks from the date of receipt of the judgment. If a refund was found to be due, it was mandated to be remitted within three weeks of the authority's order.
The writ petition was disposed of based on the above terms, and the parties were instructed to act upon the digitally signed copy of the judgment.
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