2019 (10) TMI 552

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....fund application for the excess amount paid as tax in respect of assessment year 2005-06 came to be rejected. 2. The impugned order dated 9 April 2019 was passed consequent to the directions of this Court dated 1 March 2019 issued in Writ Petition No.344/2019 filed by the Petitioner wherein the Assessing Officer was directed to dispose of the Petitioner's representation regarding refund claim dated 24 January 2019 within a period of six weeks from the date of the order i.e. 1 March 2019. 3. At the very outset, we asked Mr. Agrawal, the learned counsel appearing for the Petitioner whether there is an alternate remedy available under the Act to have the Petitioner's grievance redressed. It was pointed out to us that there is no alternat....

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....er this Act in which any such order has been passed and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit. ..... ..... ..... ..... ..... ..... ..... ..... ....." 6. From the above, it is self evident that a revision would lie to the Commissioner of Income Tax from any order passed by the authority subordinate to him in respect of any proceeding under the Act. In the present case, the order has been passed by the officer subordinate to the Commissioner of Income Tax and the same has been passed in respect of proceeding initiated by the Petitioner seeking refund. The impugned order dated 9 ....