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    <title>2023 (8) TMI 1426 - MADRAS HIGH COURT</title>
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    <description>The court directed the respondents to refund the excess amount of Rs.19,04,552/- to the petitioner, along with applicable interest, within six weeks. The decision came after the petitioner challenged the excessive recovery beyond 20% of the demand during the pending appeal. The Principal Commissioner of Income Tax-3, Chennai, had already stayed further collection after acknowledging the over-collection. The Writ Petition was disposed of without any costs.</description>
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      <description>The court directed the respondents to refund the excess amount of Rs.19,04,552/- to the petitioner, along with applicable interest, within six weeks. The decision came after the petitioner challenged the excessive recovery beyond 20% of the demand during the pending appeal. The Principal Commissioner of Income Tax-3, Chennai, had already stayed further collection after acknowledging the over-collection. The Writ Petition was disposed of without any costs.</description>
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