2024 (1) TMI 241

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....jesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts and Mr. Shiva Narang, Advocates. For the Respondents: Mr. Rajeev Aggarwal, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondents to refund an amount of Rs. 8,35,184/- allegedly due to the petitioner alongwith interest thereon. 2. Petitioner filed a return for the fourth quarter of 2012-13 on 26.04.2....