2021 (7) TMI 475 - SCH - Income Tax

Withholding the refund u/s 241A - Approval granted by the Pr.CIT - whether claim for refund could not be issued, on account of the fact that there was an order passed against Petitioner u/s 241A - refund is primarily on account of issuance of tax deduction (TDS) certificates at considerably higher rate of 5%, in comparison to Petitioner s request of 3.12% - HELD THAT - SLP dismissed. We are not inclined to exercise jurisdiction under Article 136 of the Constitution of India.

Summary

The Supreme Court of India dismissed the Special Leave Petition in a case, stating that they are not inclined to exercise jurisdiction under Article 136 of the Constitution of India. Pending applications were disposed of.