TaxTMI 
TaxTMI 
2025 (3) TMI 1004
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....t, order or direction thereby directing the Respondent to grant the refund of Rs. 15, 61, 884/- due to the Petitioner along with statutory interest. (B) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned order dated 24.08.2023 passed by the Respondent at Annexure 'L'. (C) By way of ad-interim relief, your Lordship may direct the Respondent to accept the Petitioner's corrected return, so that the Petitioner does not have to pay interest on delayed filing of return. (D) The Hon'ble Court may issue directions to Respondent to direct the concerned Assessing Officer to accept the Petitioner's corrected return and process the same in accordance with law." 4. The petitioner is a private limited company. The petitioner filed the return of income under Section 139(1) of the Income Tax Act, 1961 (for short, the Act) on 24/09/2018 along with the Tax Audit Report in Form 3CA and 3CD dated 25/08/2018 showing total income of Rs. 81, 85, 340/- and claiming refund of Rs. 38, 08, 115/- after adjustment of the tax paid of Rs. 59, 09, 879/- and TDS of....
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....h was responded by the petitioner by reply dated 23/05/2023. 11. Respondent no.2 thereafter rejected the application filed by the petitioner under Section 119 (2) (b) of the Act and passed an order dated 23/08/2023. 12. The petitioner thereafter by letters dated 07/10/2023 and 10/02/2024 requested respondent no.1-Deputy Commissioner of Income Tax to process the original return filed by the petitioner. 13. As no response was received, the petitioner filed a grievance on 16/03/2024 before the CBDT for processing the return which was rejected on 18/04/2024. The petitioner thereafter again by letter dated 20/05/2024 requested the respondent no.1 to grant refund of Rs. 38, 08, 120/- to the petitioner as per the original return followed by letter dated 19/06/2024. 14. As there was no response from the respondents, the petitioner has preferred this petition with the aforesaid prayers. Submissions of the petitioner:- 15. Learned advocate for the petitioner submitted that as per the provision of Section 143 (1) (a) of the Act, return is required to be processed in the manner provided therein. It was submitted that as per the proviso (1) to Section 143 (1) (a) of the Act, the responde....
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....r the respondents submitted that there is no provision under the Income Tax Act to file a corrected return in response to the intimation given to the petitioner regarding the mistakes in the return under Section 143 (1) (a) proposing the adjustment. It was submitted that the petitioner ought to have waited till the intimation to be issued by the CPC under Section 143 (1) (a) of the Act as per the Centralized Processing of Returns Scheme, 2011 and thereafter ought to have filed either the appeal before the CIT (Appeals) or ought to have made an application filed the rectification application under Section 154 of the Act and could not have uploaded the corrected return in response to the intimation issued under Section 143 (1) (a) of the Act. 17. It was further submitted that the petitioner could not have filed the return under Section 119 (2) (b) of the Act in absence of any genuine hardship as there was only a mistake committed by the petitioner while filing the original return by showing the wrong information in column-23 instead of column-15 and column-18 of the form of the return. 18. Having heard the learned advocates for the respective parties and considering the facts of th....
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.... the provisions of section 156 of the Act and all other provisions of the Act shall be applicable accordingly. (ii) The Commissioner may, - (a) adopt appropriate procedure for processing of returns; or (b) decide the order of priority for processing of returns of income based on administrative requirements. (iii) Wherever a return cannot be processed in the Centre for any reasons, the Commissioner shall arrange to transmit such return to the Assessing Officer having jurisdiction for processing. 9. Rectification of mistake.- (i) With a view to rectifying any mistake apparent from the record under section 154 of the Act, the Centre, on its own or on receiving an application from the person, may amend any order or intimation passed or sent by it under the provisions of the Act. (ii) An application for rectification shall be filed electronically to the Centre in the format prescribed and will be processed in the same manner as a return of income-tax. (iii) Where the rectification order results in a demand of tax, the order under section 154 of the Act passed by the Centre shall be deemed to be a notice of demand under section 156 of the Incometax Act. (iv) In....