M/S Uma Shanker Khandelwal & Co. v. Deputy Commissioner of Income Tax, Circle 22(1) & Anr.
Case brief
What is this about?
The Court directed the Assessing Officer to examine the petitioner's claim for a refund of excess tax recovered for Assessment Year 2001-02 and to pay the same with interest within eight weeks if found due.
What did the court decide?
Direction to Assessing Officer to examine petitioner's refund claim and, if due, pay the refund with interest within eight weeks.