Back
HIGH COURT OF DELHI
HARI KISHAN SHARMA – Appellant
Versus
GOVT OF NCT OF DELHI & ANR. – Respondent
| Table of Content |
|---|
| 1. petition seeks tax refund based on tds discrepancies. (Para 1 , 2 , 3 , 4 , 5) |
| 2. respondents argue limitations on tax return amendments. (Para 7 , 8) |
| 3. court critiques respondent's reliance on cbdt circular. (Para 9 , 10 , 11 , 12) |
| 4. statutory provisions favor taxpayer's claim for refund. (Para 13 , 14 , 15) |
| 5. court reaffirms taxpayer rights regardless of previous claims. (Para 16 , 18) |
| 6. writ petition allowed; respondents must process revised return. (Para 22 , 23 , 24 , 25) |
JUDGMENT :
YASHWANT VARMA, J.
1. This writ petition has been preferred seeking the following reliefs:
“a) Issue a writ of mandamus or any other appropriate writ, order, direction and set aside and quash the impugned order dated 23.10.2018 in F. No. PCIT-23/Hari Kishan Sharma/2014-15/1192(2)(b)2018-19/917 by the Respondent No 02 for initiate refund of the amount deposited under TDS which was reflected in PAN No. AHZPS8054N for Rs. 1,68,118/-.
b) Issue a writ of mandamus or any other suitable writ, order or direction for TDS amount deducted from the enhanced compensation and allow the petitioner to file the revised ITR claiming the refund of TDS of Rs, 1,68,118/- (Rupees One Lakh Sixty Thousand One
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
