2025 (12) TMI 1182

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....the Petitioner : Mr. R. Karthikeyan For the Respondents : Mrs. S. Premalatha, Senior Standing Counsel ORDER This Writ Petition has been filed to direct the respondents to consider the petitioner's representation dated 25.06.2025 under section 220(6) of the Income Tax Act,1961 and consequently direct them to refund the sum of Rs. 16,27,422/-, being the amount recovered in excess of the sta....

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.... adjustment made by the Respondent towards the tax demand including the pre-deposit 10% of the disputed tax comes to Rs. 92,30,478/- which is in excess of demand amount Rs. 76,03,056/-. Therefore, it is statd that the respondents have retained amounts belonging to the petitioner in excess. 5. It is further submitted that even if 20% is required to be deposited as per the CBDT circular, the tota....