2016 (11) TMI 1013

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..... under Section 194IA of the Income Tax Act seems to be correct. Since the department having not taken a decision since 2014, we issue the following the directions: (a) On petitioner's filing a certified copy of this order along with relevant documents before the respondent No.3, the respondent No.3 shall look into matter and verify the allegation of the petitioner and if petitioner found ent .....

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..... ated representations being made, it is said that error in double payment as indicated herein above occurred in the year 2014 and even though more than two years have been passed, the said amount is not being refunded. In support of the aforesaid contention, the document downloaded from the website of the Income Tax Department showing double payment i.e. Annexure P-2 has been filed, which prima fac .....

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..... he above mentioned facts and circumstances of the case and on going through the documents available on record we find that the contention of the petitioner in the matter of depositing a sum of ₹ 88,030/- towards deduction of TDS in the matter of purchase of property by registered sale deed and deposit of the amount as required under Section 1941A of the Income Tax Act seems to be correct. .....

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