TaxTMI 
TaxTMI 
2021 (2) TMI 800
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....hit Chandel, Advocate, for the petitioner (s). Mr. Kunal Sharma, Advocate, for respondents No.1 to 3. **** SANT PARKASH, J. (The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court) This common order shall dispose of the aforesaid writ petitions bearing CWP Nos.17080, 17105, 17128 and 17210 of 2020 involving common questio....
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.... within which it operates. The petitioner filed return of income for the assessment year 2003-04 on 02.12.2003 declaring "Nil" income. The said return was subsequently revised on 01.12.2004 to claim correct amount of TDS credit of INR 8.31 crore as against the TDS credit of INR 1.52 crore claimed in the original return. Thereafter, the income of the petitioner was assessed by the Assessing Officer....
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....,10,01,811 to INR 1,63,67,536. Since, a complete credit of taxes was not given in the appeal effect order dated 22.05.2018, rectification application was filed by the petitioner on 28.06.2018. Vide order dated 04.12.2018, the AO after rectification, computed a refund amounting to INR 8,20,49,885 as against the demand of INR 1,63,67,536 earlier raised by the AO in the appeal effect order. Thereaf....
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....ocessing Centre for its release, but till date no refund was actually released by the CPC. On 22.01.2020, the petitioner filed its grievance with the online portal requesting to direct the department to take immediate action for release of tax refunds but the said grievance was closed stating that separate applications are required to be filed for each of the assessment year. The petitioner again ....