TaxTMI 
TaxTMI 
2025 (5) TMI 1337
X X X X Extracts X X X X
X X X X Extracts X X X X
....t source [TDS] certificate (in Form 16A) which was furnished by the petitioner. The petitioner further prays that the directions be issued to the respondent to pass an order granting refund of tax due, after adjusting the TDS which was deducted in respect of payments received or accrued during financial year [FY] 2006-07, along with up to date interest. 2. The petitioner is a registered partnership firm and had filed its return of income for AY 2007-08 declaring a total income of Rs. 2,21,43,820/-. The said return was processed under Section 143 (1) of the Income Tax Act, 1961 [the Act] and an intimation dated 18.03.2009 was issued, whereby the TDS which was covered in the TDS certificate issued by Freudenberg Nok Pvt. Ltd. (formerly kno....
X X X X Extracts X X X X
X X X X Extracts X X X X
....set out in the response of Sigma Freudenberg NOK Pvt. Ltd. and the same is reproduced below: "PAN No. of Deductor AAFCS0306K Rent Period P.Y. 2006-07 DETAILS OF PAYMENT, TAX DEDUCTION AND DEPOSIT OF TAX INTO CENTRAL GOVERNMENT ACCOUNT S.NO. Amount paid / credited (Rs) Date of Payment/Cr edit TDS Surcharge Rs. Education Cess Total tax deposited Rs. Rate at Which Deducted Cheque/DD No. (if any) BSR code of Bank Branch Date on which tax deposited Transfer voucher/Challan 1 533164 01/07/2006 1066.3 1066.3 2346 119642 22.44% 164654&164646 & 164647 240720 07/06/2006 22 & 21 & 39 2 133291 01/08/2006 2665.8 2665.8 586 29911 22.44% 22....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and paid to the credit of the central Govt. as per the details given above" 4. It is apparent from the above that Sigma Freudenberg NOK Pvt. Ltd. had provided full details of the TDS of Rs. 20,66,087/-, which was deducted from the payments made to the petitioner during the FY 2006-07 and had further also given details of the deposits made to the account of the Central Government. Sigma Freudenberg NOK Pvt. Ltd. had not only indicated the cheques by which the amounts were deposited in the account of the Government, but also the bank account and the branch in which the cheques were deposited and the date of the deposit. 5. Notwithstanding that all requisite details of the deposit of TDS had been furnished to the AO, the AO did not proc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 11727/2023 2. The grievance of the petitioner is that the refund payable to it concerning Assessment Year (AY) 2007-08 has been pending for the last decade and a half. 2.1 It appears that the petitioner had filed a return for the aforementioned AY claiming refund amounting to Rs.7,92,621/-. 3. The petitioner asserts, as noticed above, that the refund was wrongly withheld and a fictitious demand was raised amounting to Rs. 16,23,450/-. 3.1 The petitioner also claims that an application dated 22.06.2016 under Section 154 of the Income Tax Act, 1961 [in short, "Act"] ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the respondent/revenue before the next date of hearing. 9. Issue notice. 9.1 Mr Shailendera Singh, learned senior standing counsel, accepts notice on behalf of the respondent/revenue. 10. Counter-affidavit will be filed before the next date of hearing, which will, inter alia, allude to the exercise conducted by the respondent/revenue in ascertaining whether or not, as claimed by Sigma, tax at source amounting to Rs. 20,66,087/- was deducted. 11. List the matter on 22.11.2023." 8. In terms of the aforesaid order, in absence of the Revenue locating the record, the information as provided by Sigma Freudenberg NOK Pvt. Ltd. was required to be considered to reach a conclusive finding regarding deduction an....