2026 (1) TMI 1208

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.... Ms Rano Jain and Mr. Venketesh Chaurasia, Advocates. For the Respondent Through: Mr. Sunil Agarwal, SSC with Ms. Priya Sarkar, JSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. Learned counsel for the petitioner contended that by way of intimation dated 07.06.2013 under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'), a demand of Rs. 12,28,508/- wa....

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....be set aside but the petitioner is also entitled for the refund of the amount which stands recovered from the petitioner. 4. Mr. Agarwal, learned Senior Standing Counsel for the respondent was not in a position to dispute the position of facts and law as stated by learned counsel for the petitioner. He however submitted that the jurisdiction of filing the writ petition is at Bangalore and not i....

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....apart the day when the petition came to be filed, the Assessing Authority of the petitioner was at Delhi. Merely because subsequently, it has changed to Bangalore, he cannot be non-suited on the ground of territorial jurisdiction. 9. Adverting to the merit of the case, we are of the view that the respondent could perhaps been justified in disallowing the amount of TDS which was collected by Kin....