2025 (11) TMI 1254

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....AR, JJ. For the Petitioner: Mr. Devendra Jain i/b. Mr. Shashank Mehta, Advocates. For the Respondents: Mr. Dinesh R. Gulabani (Through VC), Advocate. P. C. 1. The present Writ Petition challenges the alleged inaction on the part of the Respondents in not disposing of the applications made by the Petitioner to refund it's excess amount deposited in the Government Treasury in the form of....

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....its the tax liabilities of such employees on estimation. However, the actual number of days the employee has worked in India and the proportionate salary paid to them is determined at the end of the Financial Year. It is at that time that the precise tax liability of the expatriate employee is calculated. 3. For Assessment Year 2012-13, the initial estimated tax deposited was found to exceed th....

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.... bank details on the TRACES portal. However, the refund requests were again rejected for various reasons namely, incorrect PAN-Bank account linkage, for not approaching the Assessing Officer, time lapsed for updating details asked for. Consequent to the above, the present Writ Petition is filed. 4. Mr. Gulabani, the learned Counsel appearing on behalf of the Respondents, relied on the affidavit....

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.... parties, we deem it appropriate that the Petitioner may be directed to file fresh applications for seeking refund in Form-26B and produce the required details/documents. Once this is done, the said applications shall be processed by the Respondents in accordance with the law, in a time bound manner and after affording the Petitioner an opportunity of being heard inter-alia by providing a personal....