2023 (12) TMI 97

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.... with Ms. Rutuja N. Pawar For the Respondent : Suresh Kumar JUDGMENT 1. Prayer clause-(a) in the petition reads as under : (a) Issue a writ in the nature of mandamus directing the respondent to issue the refund of Rs. 27,41,74,119 (Rs. 20,02,89,695 for the assessment year 2016-17, Rs. 3,03,48,246 for the assessment year 2017-18 and Rs. 4,35,36,178 for the assessment year 2019-20)....

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....hat it was only a procedural infirmity and intimation could not be given due to technical reasons and the same may be condoned. 3. In Bharat Petroleum Corporation Ltd. v. Asst. DIT [2021] 133 taxmann.com 320 (Bom) the court has held that the requirement of prior intimation under section 245 of the Act was a mandatory requirement and failure to comply with this mandatory requirement of prior int....