9911796707
TMI Blog2000 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... to refund a sum of Rs. 64,540 being the amount deducted by W. S. Insulators of India Limited and paid to the Income-tax Department out of the amounts due and payable to the petitioner together with interest at 15 per cent. per annum thereon from the date of deduction till the date of refund. Though the main prayer in the writ petition is for a direction to grant refund of the tax, the sum and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hardly the manner in which the State is expected to deal with the citizens, who in their anxiety to comply with all the requirements of the Act pay monies as advance tax to the State, even though the monies were not actually required to be paid by them and, thereafter, seek refund of the monies so paid by mistake after the proceedings under the Act are dropped by the authorities concerned. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to pass order within three months from the date of receipt of copy of this order. The fifth respondent is also directed to take into account, the decision of this court in R. Seshammal's case [1999] 237 ITR 185 and also its own Circular No. 670, dated October 26, 1993 or any other matter which may be brought, to its attention at the time of passing of the order. The writ petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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