2024 (5) TMI 716

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....ion of contract awarded by the Bharat Petroleum Company Ltd. The assessment for the years from 2008 - 2009 to 2011-2012 were completed and the amount found to be paid in excess for the years 2008-2009 to 2010-2011 were carry forwarded to the year 2011-2012. An amount of Rs. 20,11,109/- was found to have been paid in excess as per the order dated 22.08.2014 for the assessment year 2011-12. The assessee has filed a representation dated 13.01.2015 before the assessing authority for refund of the said amount and thereafter, a writ petition was filed before this Court, W.P. (C.) No. 7071/2015 seeking a direction to sanction refund amount with interest. This Court vide judgment dated 31.03.2015, disposed of the said writ petition, with direction ....

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....n credit for the year 2012-2013, the direction of the High Court in its judgment dated 31.03.2015 was complied with in respect of the assessment year 2011-2012. Later on, it was found that some mistake in calculating the interest on refund had occurred for the assessment year 2011-12 and therefore, the order for the assessment year 2012-13 was rectified by which an amount of Rs. 21,51,887/- was given credit and balance amount of Rs. 22,18,689/- was found due for the year 2012-13 as per the rectified order dated 16.10.2015. 4. In the meantime, Deputy Commissioner Thiruvananthapuram suo-motu proposed the cancellation of the assessment order for the year 2011- 12 on finding certain irregularities in the assessment order. Thereafter, the ass....