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TMI Blog2021 (7) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... question of facts and law is to be adjudicated with reference to the documents and evidences to be produced by the respective parties before the Competent Authority. High Court cannot conduct a Roving enquiry with reference to the disputed facts in a writ proceeding under Article 226 of the Constitution of India. Such an exercise is to be done by the Competent Authority by affording an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nkumar Standing Counsel ORDER The relief sought for in the present Writ Petition is to direct the respondent to credit the Advance Tax paid by the petitioner and the Tax deducted at Source lying to the credit of the Petitioner, for the Assessment Years 2010 11 to 2015 16, totalling to ₹ 28,02,365/- in computing the tax liability of the Petitioner under the Income Declaration Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying to the credit of the Petitioner. However, the respondent has not taken any action with reference to the application submitted by the Writ Petitioner on 06.09.2017. 3. The learned counsel for the Writ Petitioner relied on the Judgment of the Delhi High Court in Kumudam Publications Pvt. Ltd., Vs. Central Board of Direct Taxes (2017) 393 ITR 599 (Delhi). It is contended that the matter went ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petent Authority by affording an opportunity to the parties concerned. In the present case, the application of law is to be made with reference to the facts as well as the legal principles laid down with reference to the provisions of the Act. Thus, this Court is of an opinion that the relief as such sought for cannot be granted in these Writ Petitions to the petitioner, and the adjudication is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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