2025 (9) TMI 1856

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondents : Mr. Sunil Agarwal, SSC, Mr. Viplav Acharya, JSC, Ms. Priya Sarkar, JSC, Mr. Utkarsh Tiwari and Mr. A. Dwivedi, Advs. ORDER V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed with the following prayers: "(i) Issuance of a writ in the nature of Certiorari for quashing of a Notice under Section 221(1) dated 31.01.2020 (Annexure P-21), being illegal and co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stment of refund of Rs 49,630/- for Assessment Year 2017-18 on 04.05.2019 as communicated vide intimation dated 19.01.2019 (Annexure P-11); c) Adjustment of refund of Rs 12,850/- for Assessment Year 2019-20 on 11.10.2019 as communicated vide intimation dated 29.10.2019 (Annexure P-14); d) Adjustment of refund of Rs 1,17,860/- for Assessment Year 2024-25 on 30.10.2024 as reflected in Form 26AS for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....09-10, 2020-11 and 2011-12. Further, refund adjusted against the demands for AYs 2009-10, 2010-11 & 2011-12, will be issued to the assessee." 3. A copy thereof has been given to the counsel for the petitioner who stated that though the same satisfies the petitioner, his prayer is also that the demand shown on the portal be removed. He refers to the judgment in the case of Raj Kumar v. Assistant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in [2023] 148 taxmann.com 329 (Delhi); Neutral Citation: 2023: DHC:1342. 6. Thus, for the foregoing reasons, we also hold that the demands for AY's 2009-10 and 2012-13 raised as per notice dated 21.01.2022 are quashed. Respondents/Revenue are not entitled in law to adjust the demand raised for AY's 2009-10 and 2012-13 against any other AY. It is ordered accordingly." 4. Mr. Aggarwal s....