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2019 (11) TMI 107

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..... terest thereon under Section 244(A) - HELD THAT:- Petitioners by various letters date 13 June 2019, 14 June 2019, 10 July 2019, 11 July 2019, 15 July 2019, 17 July 2019 an 8 August 2019 sought an early processing of the return of income u/s 143(1). This particularly in view of the fact that the Petitioner was suffering losses and were facing cash flow difficulty. This problem according to the Peti .....

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..... processing the refund claim. We direct the Respondent Nos.1 and 2 to process the return of income for the Assessment Year 2018-19 under Section 143(1) of the Act as expeditiously as possible, but definitely within a period of three weeks from today. Further, consequent to the above, pay to the Petitioner the refund, if any due, within a further period of two weeks from the date the return of i .....

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..... titioner alongwith interest thereon under Section 244(A) of the Act. 2. On 17 October 2018 the Petitioner filed a loss return of income. Consequently sought refund of ₹ 20.24 crores (approx.) being the excess amount paid as tax in view of tax deduction at source done by the Petitioner s customers. 3. On 10 May 2019 the office of Respondent No.2 issued a notice under Section .....

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..... se on account of the fact that their application under Section 197 of the Act seeking nil deduction of tax in the previous year relevant to the assessment year was not accepted and only partial deduction of tax at source was granted. 5. It is in the aforesaid circumstances that the Petitioner has approached this Court and seeks a directions to the Respondents to expeditiously dispose of t .....

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