2018 (10) TMI 246

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....etitioner seeks for a direction to the second respondent to issue refund for the assessment year 2015-16. 2. The following are the short facts which have driven the petitioner to file the present writ petition. In respect of assessment year 2015-16, the petitioner filed return claiming refund of Rs. 54,030/-. The Assessing Officer, based on the return filed by the petitioner, issued a communication dated 26.07.2015, informing that the total income tax refundable to the petitioner as computed under Section 143(1) of the said Act is Rs. 56,188/-. However, on the very same day, further communication was issued as if a total outstanding demand of Rs. 1,25,197/- was due from the petitioner in respect of assessment years 2004-05, 2010-11, 2....

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....d, an adjustment originally made for Rs. 125/- was subsequently refunded on 19.04.2016. Likewise, in respect of assessment year 2010-11, an adjustment originally made for Rs. 15,993/- towards outstanding demand of Rs. 84,990/- was subsequently refunded on 18.04.2016. Likewise, in respect of assessment year 2008-09, a sum of Rs. 9,473/- originally adjusted was subsequently refunded to the petitioner on 18.04.2016. The assessee does not have arrears for assessment year 2010-11. However, in respect of the assessment year 2002-03 is concerned, the petitioner's request made through his communication dated 20.11.2015 for considering his advance payment of tax of Rs. 25,000/- is under consideration and appropriate orders will be passe....

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....ars for the assessment year 2010-11. Thus, the dispute is now narrowed down only in respect of the assessment year 2002-03, wherein, the Revenue claimed an outstanding arrears of tax as Rs. 30,609/- from the petitioner. Though, such demand is made by the Revenue, the communication issued by the petitioner dated 20.10.2015 indicates that he has claimed to have paid an advance amount of Rs. 25,000/- on 27.03.2002 and such payment was not given credit to. In support of such contention, the petitioner has also obtained a Certificate from the Chennai Central Cooperative Bank Ltd., Mylapore Branch, Chennai-4 dated 27.08.2003 certifying that a sum of Rs. 25,000/- was deducted on 27.03.2002 from the Savings Bank account of the petitioner favouring ....