Ramesh Raina v. Deputy Director of Income Tax & Ors.
Case brief
What is this about?
Writ petition impugning a notice under Section 143(1)(a) and withholding of refund for AY 2024-25. Revenue stated a rectification order dated 06.03.2025 was passed under Section 154, removing the demand, so the refund would be processed per law. Petition disposed accordingly.
What did the court decide?
Petition disposed on the statement that the demand stands rectified and the AY 2024-25 refund will be processed in accordance with law; respondents bound by the statement.