2013 (7) TMI 775 - HC - Income Tax

Refund of TDS - Held that - year after year the petitioner has become entitled to substantial refunds on account of excess TDS deducted and the petitioner had to file three writ petitions for payment of refunds - Decided in favour of assessee. Assessee is entitled to file an application even before the commencement of the financial year for deduction of tax has to be made in the financial year itself by the payer.

Summary

The Delhi High Court directed the petitioner to file a revision petition before the Commissioner of Income Tax (TDS) within seven days, to be disposed of within 30 days. The court emphasized the need for expeditious handling of refund claims and applications under Section 197, stating that delays are unjustified. The petitioner was given liberty to approach the court in case of further delays or adverse orders.