2025 (1) TMI 1356

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....udgement / Order / Decisions)<br>Dated:- 23-1-2025<br>Civil Writ Jurisdiction Case No. 11182 of 2021 with Civil Writ Jurisdiction Case No. 12196 of 2021 - -<br>Income Tax<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA Appearance : (In Civil Writ Jurisdiction Case No. 11182 of 2021) For the Petitioner : Mr. Prakash Sahay, Advocate For the ....

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....ity, we take the reliefs prayed by the petitioner in CWJC No. 12196 of 2021. The petitioner prays for the following reliefs: "(i) For issuance of an appropriate writ/order/direction in the nature of certiorari/mandamus to why not to quash annexure 8 order passed which is without jurisdiction and is in violation to law. (ii) For issuance of an appropriate writ/order/direction in t....

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....he prayer no. (iv) under paragraph '1' of the writ application. Identical prayer made in CWJC No. 11182 of 2021 is not pressed. 5. In that view of the matter, the issue with regard to Rule 37BA of the Income Tax Rules which has been brought in the Statute Book by virtue of 6th Amendment Rules w.e.f. 01.04.2009 is not pressed. Hence, this Court has not gone into that aspect of the matter. 6. ....

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....ection 194E in its hand. Since the assessee had not shown the said amount of income, it has been held that the assessee would not get credit of the entire TDS rather the credit of TDS has to be restricted only in view of the provisions under Section 199 of the Act of 1961 read with Rule 37BA of the Income Tax Rules. 7. Ms. Archana Sinha, learned Senior Standing Counsel for the Department of Inc....