Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Refund of excess tax paid - It is upon the petitioner approaching this Court and filing the above Writ Petition, the respondents have set in motion the process of according approval to withhold the refund by invoking Section 40(2) of the Act, as admittedly, the proceeding of the 3rd respondent is dt. 28.11.2020 - the 3rd respondent had admittedly not exercised powers under Section 40(2) of the Act and could not have issued proceedings on 28.11.2020, while this Court is seized of the matter. - The respondents are hereby directed to refund the amount - HC
Refund of excess tax paid - It is upon the petitioner approaching this Court and filing the above Writ Petition, the respondents have set in motion the process of according approval to withhold the refund by invoking Section 40(2) of the Act, as admittedly, the proceeding of the 3rd respondent is dt. 28.11.2020 - the 3rd respondent had admittedly not exercised powers under Section 40(2) of the Act and could not have issued proceedings on 28.11.2020, while this Court is seized of the matter. - The respondents are hereby directed to refund the amount - HC
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