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TMI Blog2020 (7) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... s has now placed on record the established procedure. Consequently, petitioner is directed to follow the aforesaid procedure forthwith. At this stage, learned counsel for the petitioner states that the petitioner would follow the aforesaid procedure within two days. In the event, the petitioner follows the aforesaid procedure within two days, the respondents are directed to decide the petitioner s request within four weeks thereafter. With the aforesaid directions and observations, present writ petition and application stand disposed of. - W.P.(C) 3902/2020 & CM APPL. 13961/2020 - - - Dated:- 8-7-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Rajat Mittal, Advocate with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ticket raised by the petitioner was closed vide reply dated 22nd July, 2019 without resolving the issue faced by the petitioner. He submits that non-refund of the excess TDS amount deposited is violative of Section 200A of the Income Tax Act, 1961 read with Rule 31A(3A) of the Income Tax Rules as well as CBDT Circular No. 2/2011 dated 27th April, 2011. 5. On the last date of hearing, learned counsel for respondents had stated that in cases like the present, scrutiny and verification of the TDS amount utilised has to be manually done according to the established procedure. Along with the status report, learned counsel for respondents has now placed on record the established procedure. The relevant procedure as mentioned in the status ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of the facts and reasons for refund. vi. After approval from the competent Authority refund request will be processed in online manner. 6. Consequently, petitioner is directed to follow the aforesaid procedure forthwith. At this stage, learned counsel for the petitioner states that the petitioner would follow the aforesaid procedure within two days. In the event, the petitioner follows the aforesaid procedure within two days, the respondents are directed to decide the petitioner s request within four weeks thereafter. With the aforesaid directions and observations, present writ petition and application stand disposed of. 7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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