2024 (9) TMI 1941

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....Dated:- 10-9-2024<br>Writ Petition No. 19103 of 2024 (T - IT) - -<br>Income Tax<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Tanmayee Rajkumar, Advocate For the Respondents : Sri. M. Thirumalesh, Advocate For R1, R2 And R4 Sri. Aravind V. Chavan, Advocate For R3 ORAL ORDER: In this petition, petitioner seeks the following reliefs: (i) Directing the Re....

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....or the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that in relation to assessment year 2010-11, 2011-12 and 2012-13, assessment orders were passed by the Assessing Officer, aggrieved by which, the petitioner filed appeals, which were disposed of, pursuant to which, orders giving effect to (OGE) were ....

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....h the petitioner has filed its objections objecting the proposed adjustment and disputing the adjustment made by the respondent. 4. Subsequently, after the correspondence between the petitioner and respondent as well as meetings between them, the respondents issued intimations dated 08.07.2024 proposing to adjust the refund for the assessment year 2010-11 and 2012-13. In the meanwhile, the peti....

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....it in the petition and the same is liable to be dismissed. 6. As rightly contended by learned counsel for the petitioner, perusal of the material on record would clearly indicate that the petitioner is entitled to refund of the amounts already determined in relation to assessment years 2010-11, 2011-12 and 2012-13 as stated supra. Further, in the absence of any demand in relation to the assessm....