https://www.taxtmi.com/caselaws?id=760152 Delhi HC ruled in favor of petitioner seeking tax refund. Government authorities withheld refund claiming inability to verify their own records and determine if amount was previously paid. Court held that relief granted by competent forum cannot be denied due to authorities' failure to verify their records. Since no fault attributed to assessee and petitioner promptly applied for refund following appeal effect order, respondents were estopped from claiming delay. Court directed refund with applicable interest within eight weeks. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 17 Oct 2024 09:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760152 Delhi HC ruled in favor of petitioner seeking tax refund. Government authorities withheld refund claiming inability to verify their own records and determine if amount was previously paid. Court held that relief granted by competent forum cannot be denied due to authorities' failure to verify their records. Since no fault attributed to assessee and petitioner promptly applied for refund following appeal effect order, respondents were estopped from claiming delay. Court directed refund with applicable interest within eight weeks. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760152