Dismissed¶21
Shiv Shankar Rai v. Deputy Commissioner of Income Tax, Circle 4, Ludhiana and Others
Punjab & Haryana HCCWP/2961/2025
Case brief
AI extract
What is this about?
Adjustment of AY 2024-25 refund of Rs.96,27,350/- against AY 2021-22 outstanding demand via adjustment challans 26385, 32438, 33756 dated 10.01.2025; Appellate Authority order dated 13.02.2026 reduced AY 2021-22 demand from Rs.13,09,35,023/- to Rs.13,09,350/-; respondents to give effect within 06 weeks; writ petition dismissed as not pressed with Court direction to implement appellate order dated 13.02.2026.
What did the court decide?
No substantive relief on the prayers; the petition was dismissed as not pressed, with a direction that the concerned authority take necessary steps to give effect to the appellate order dated 13.02.2026 within the stated six-week period. ¶21