2025 (1) TMI 1356

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....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 Respondents : Ms. Archana Sinha, Sr.SC....

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....r 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 the nature of certiorari/mandamus commanding upon the concerne....

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.... 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. The petitioner(s) are aggrieved by the orders as contained in Annexure '10' and Anne....

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.... 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 Income Tax has informed this Court that the order as contained in Annexure '10' and Annex....