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    <title>2021 (8) TMI 1051 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner in the writ petitions seeking the return of an amount recovered in excess of 20% of the total disputed demand for the assessment year 2015-16. It found that the recovery of 86.43% of the demand was contrary to the CBDT&#039;s Office Memorandum, directing the respondent to refund the excess amount within four weeks. The court emphasized adherence to government rules and standards, directing compliance with the prescribed guidelines and further action to be taken accordingly.</description>
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