2020 (6) TMI 34

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..... ing the credit of Self Assessment Tax of ₹ 1,32,860/-, but this time raised a fresh demand by adding back an amount donated by the petitioner. When the petitioner pointed out that the donated amount had already been added back by him in his return, the respondents uploaded the very first order / intimation under Section 143(1) of the Income Tax Act dated 20th November, 2017 whereby the add .....

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..... The writ petition filed under Article 226 of the Constitution has been listed before this Bench by the Registry in view of the urgency expressed therein. The matter has been heard by way of video conferencing. Present writ petition has been filed by the petitioner contending that he is being harassed by the Income Tax Department. He points out that the respondents vide order under Secti .....

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..... ready been added back by him in his return, the respondents uploaded the very first order / intimation under Section 143(1) of the Income Tax Act dated 20th November, 2017 whereby the addition in income on account of donation was deleted, but credit of TDS amount of ₹ 37,100/- was once again denied. Prima facie this Court is of the view that there is no legitimate tax demand against the p .....

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