https://www.taxtmi.com/caselaws?id=764184 The HC ruled that the petitioner is entitled to a refund of Rs. 25.00 lacs, which was withheld due to a clerical error involving an incorrect PAN number on tax payment challans. The court applied Section 154 of the Income Tax Act, allowing rectification of apparent mistakes, and directed that the necessary corrections be made promptly. The respondents' justification for withholding the refund pending correction was acknowledged, but the court emphasized the need for efficiency. The Deputy Commissioner was instructed to ensure corrections within two weeks, facilitating the refund without unnecessary delay. en-us Tue, 31 Dec 2024 00:00:00 +0530 Sat, 04 Jan 2025 08:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764184 The HC ruled that the petitioner is entitled to a refund of Rs. 25.00 lacs, which was withheld due to a clerical error involving an incorrect PAN number on tax payment challans. The court applied Section 154 of the Income Tax Act, allowing rectification of apparent mistakes, and directed that the necessary corrections be made promptly. The respondents' justification for withholding the refund pending correction was acknowledged, but the court emphasized the need for efficiency. The Deputy Commissioner was instructed to ensure corrections within two weeks, facilitating the refund without unnecessary delay. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764184