TaxTMI 
TaxTMI 
2024 (10) TMI 376
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....ESENT: For the Petitioner(s) : Mr. J.S. Bedi, Advocate. For the Respondent(s) : Mr. Ajay Kalra, Sr. Standing Counsel. SANJEEV PRAKASH SHARMA , J. (ORAL) 1. A refund application was filed by the petitioner claiming refund of Rs. 2,02,09,111/-. Said refund application was rejected by the then concerned Assistant Commissioner, on the ground of limitation stating that the refund app....
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....et aside and the appeal filed by the appellant is allowed conditionally mentioned in Para 3.2 supra." 3. The Assistant Commissioner, one Sewa Ram, again heard the application and passed an order, wherein, he mentions a letter sent to the Joint Commissioner seeking clarification or order in appeal, dated 14.12.2023. The Joint Commissioner answered his letter dated 14.12.2023 on 29.12.2023, and r....
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....is authority. However, no affidavit has been filed by him. 6. We find that the Assistant Commissioner seems to be asserting his authority over and above the order passed in appeal by the Joint Commissioner, who has already observed that the application has to be treated within time and has to be decided on merits. However, Assistant Commissioner, a subordinate officer has refused to examine ....