2025 (10) TMI 537

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....unsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has made the following prayers:- "(a) issue a writ of certiorari or any other writ or order of similar nature quashing notice dated 05.12.2017 issued under section 22693) of the Act (Annexure No.1) issued by the Opposite Party No. 3 directing Opposite Party No.4 to pay Rs. 3.50 crore from the bank account of the Petitioner held with Opposite Party No.4. (b) Issue a writ of Mandamus or any other writ or order of similar nature commanding Opposite Party No. 3 to allow credit of TDS deducted in favour of the Petitioner for the A.Y. 2009-10 to A.Y. 2012-13 and A.Y. 2015-16 as appeari....

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....il Misc. Writ Petition (Tax) No. 657 of 2013, decided on 06.05.2014) is clear and categorical on the point that, in the event the TDS amount is not reflected in Form 26AS, refund must still be provided if the petitioner is able to furnish the Form 16A certificates. 5. In Court on Its Motion (supra), the Delhi High Court after examining the issue in detail has held as follows :- "The statutory powers given to the Assessing Officer are sufficient and should be resorted to and the assessee cannot be left to the mercy or the sweet will of the deductors. Therefore, we direct that when an assessee approaches the Assessing Officer with requisite details and particulars, the said Assessing Officer will verify whether or not the deductor....

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....ayment of interest since we find that the delay in refunding the amount was attributable solely with the Income Tax Department and there is no fault on the part of the assessee." 7. Learned counsel appearing on behalf of the petitioner further buttresses his argument relying upon the instructions No. 05/2013 dated 08.07.2013, wherein the circular relies on the judgment of the Delhi High Court in Court on Its Motion (supra) and states as follows :- "3. In view of the order of the Hon'ble Delhi High Court (reference: para 50 of the order), it has been decided by the Board that when an assessee approaches the Assessing Officer with requisite details and particulars in the forms of TDS certificate as an evidence against any mism....