2014 (6) TMI 610

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....r Singh ORDER   P.C: Rule,returnable forthwith. At the request of the Counsel, Petition is taken up for final disposal. 2 By this petition under Article 226 of the Constitution of India, the petitioner seeks a refund of the Tax Deducted at Source (TDS) by Reserve Bank of India (RBI) on payment made to him in the year 2004. The aforesaid TDS was deducted while making payment to ....

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....he Act. 4 Consequent to the above, on 1 February 2010, the petitioner filed an application under Section 154 of the Act for rectification of his return of income or intimation, if any, for Assessment Year 200405. In the above application, the petitioner claimed benefit of the exemption available under Section 10 (10C) of the Act. 5 At the instance of the petitioner, the Chief Commissioner of....