https://www.taxtmi.com/caselaws?id=409673 Credit for advance tax and TDS under the Income Declaration Scheme could not be granted directly in writ jurisdiction where the claim turned on disputed facts, document scrutiny, and factual verification under the statutory scheme. The High Court noted that such issues required examination by the competent authority and could not be resolved through a roving enquiry under Article 226. The petitioner was therefore required to pursue the representation before the authority, which was to decide the matter on merits in accordance with law. en-us Mon, 21 Jun 2021 00:00:00 +0530 Wed, 14 Jul 2021 06:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409673 Credit for advance tax and TDS under the Income Declaration Scheme could not be granted directly in writ jurisdiction where the claim turned on disputed facts, document scrutiny, and factual verification under the statutory scheme. The High Court noted that such issues required examination by the competent authority and could not be resolved through a roving enquiry under Article 226. The petitioner was therefore required to pursue the representation before the authority, which was to decide the matter on merits in accordance with law. Case-Laws Income Tax Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409673