2025 (12) TMI 1653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Soumen Bhattacharjee Mr. Ankan Das Ms. Shradhya Ghosh. ORDER 1. This writ petition assails the action of the respondent/revenue authorities in adjusting the amounts refundable to the petitioner in respect of the assessment year 2024-25 with outstanding demand pertaining to the assessment year 2013-14. 2. An assessment order dated March 11, 2016 under Section 143(3) of the Income Tax A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssment year 2024-25 against the outstanding demand pertaining to the assessment year 2013-2014 which had been stayed by the Assessing Officer under Section 220(6) of the said Act of 1961 by an order dated August 16, 2024 (annexure 'P5' at page 33 to the writ petition). 4. Mr. Mazumder, learned advocate appearing for the petitioner submits that such action of the respondents/revenue authorities ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsidered the material on record. 8. Once the petitioner's application under Section 220(6) of the said Act of 1961 was considered and answered favorably by the Assessing Officer and the petitioner was treated to be not in default (i.e. the demand arising out of assessment order dated March 11, 2016 in respect of assessment year 2013-14 was stayed), it was no longer open to the respondents/reven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from the date of communication of this order. 11. It is clarified that the amount that will be refunded to the petitioner will be the amount that has been adjusted in terms of the intimation dated April 14, 2025 (annexure 'P-11' at pages 58 & 59 to the writ petition) and not the amount in excess of 20% voluntarily deposited by the petitioner as aforesaid, as early as possible, preferably within....