2023 (9) TMI 1726

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....K.Dey, Adv. Ms. Sritapa Sinha, Adv. ...for the petitioner Mrs. Smita Das De, Adv. ...for the respondents The Court : Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned action of the respondent Income Tax Authority concerned in denying the admitted refund to the petitioner in respect of the assessment years 2010-11 and 2017-18 by m....

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....petition, undisputed and admitted fact which emerge are as follows : 1) That admittedly petitioner is entitled for refund in respect of assessment years 2010-11 and 2017-18; 2) Admittedly statutory appeals before the CIT (Appeals) are pending against the assessment orders relating to assessment years 2011-12, 2012-13 and 2013-14 out of which demand has arisen and for recovery of the same by ....

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....and relating to assessment orders against which appeals are pending from the admitted refund in respect of other assessment years and such action of the assessing officer is not sustainable in law. Petitioner in support of its contention has relied on a decision of this Court in the case of Graphite India Ltd. vs. Deputy Commissioner of Income Tax & Ors. reported in (2022) 448 ITR 292 (Cal) and....