2022 (5) TMI 4

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....PETITIONER: ADV M.K.HAJARA RESPONDENTS: SR.GP DR.THUSHARA JAMES JUDGMENT BECHU KURIAN THOMAS, J. Petitioner challenges the order of the Assessing Officer rejecting its application for refund of tax allegedly due to it for the assessment years 2010-11 and 2011-12. 2. Petitioner is a partnership firm engaged in the business of trading in electronic goods. It was an assessee under the ....

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....n the assessment for the year 2014-15 was completed and demand of tax was made, petitioner approached the Assessing Authority requesting to adjust the refunds due, for the prior assessment years against the dues of the year 2014-15. Even at that point of time, petitioner filed Form 21CC and further submitted request letters in 2016 and again in 2021. However, instead of issuing the refund due to t....

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.... of the Constitution of India. Learned Government Pleader invited my attention to the specific findings in Ext.P12 and submitted that the order was issued after verifying the records produced and that unless the disputed facts are re appreciated by the Appellate Authority, a contrary finding cannot be entered into exercising the jurisdiction under Article 226 of the Constitution of India. 6. I ....

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.... into by the 1st respondent after appreciating the facts and circumstances arising in the case. In order to arrive at a conclusion that the findings in Ext.P12 are incorrect, the same requires an appreciation of disputed facts. 8. As rightly contended by the learned Government Pleader, since disputed facts are required to be appreciated, normally the remedy is for the assessee to move the Appel....