https://www.taxtmi.com/caselaws?id=425539 The High Court set aside the rejection of the Petitioner's application under Section 197 of the Income Tax Act, directing authorities to decide rectification applications promptly and process any due refunds within specified timelines. Additionally, the court instructed the authorities to promptly process the Petitioner's refund applications for previous assessment years and reconsider the application under Sections 194A and 194J. The judgment aimed to address the challenges faced by the Petitioner and ensure timely and lawful resolution of their requests and applications. en-us Thu, 21 Jul 2022 00:00:00 +0530 Mon, 10 Oct 2022 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425539 The High Court set aside the rejection of the Petitioner's application under Section 197 of the Income Tax Act, directing authorities to decide rectification applications promptly and process any due refunds within specified timelines. Additionally, the court instructed the authorities to promptly process the Petitioner's refund applications for previous assessment years and reconsider the application under Sections 194A and 194J. The judgment aimed to address the challenges faced by the Petitioner and ensure timely and lawful resolution of their requests and applications. Case-Laws Income Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425539