9911796707
TMI Blog2022 (12) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... powers under Article 226 of the Constitution of India, and, therefore, the Petitioner does not have any right to seek the processing of its return before the said period at this stage - HELD THAT:- While it may be true that Section 149(1) of the Act does prescribe a period of nine months for the Assessing Officer (A.O.) to process the return filed by an assessee under Section 199(1), yet in our o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons as to the date the return was filed by the Petitioner assessee and whether the same is under process or not, and if not, the reasons thereof. - WRIT PETITION NO. 4582 OF 2022 - - - Dated:- 29-11-2022 - DHIRAJ SINGH THAKUR AND VALMIKI SA MENEZES, JJ. Mr. Dharan V. Gandhi, Advocate for the Petitioner. Mr. Suresh Kumar, Advocate for the Respondents. ORDER P.C: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, the CBDT Instruction No. 7 dated 01st August, 2002, envisages specifically that the department would aspire to issue refunds alongwith interests under Section 149(1) of the Act within six months from the date, the returns are electronically filed. 2. Mr. Suresh Kumar, learned Counsel for the Respondents- Revenue states that since Section 149(1) of the Act itself provides nine months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any manner prevent the A.O. from processing the case of the Petitioner at an earlier date. The A.O. must come out with reasons, as to why the case of the Petitioner has not been processed, notwithstanding the fact that the period which is available to him is yet to expire on 91 st December, 2022. We are making this observation considering the anxiety of the Petitioner assessee that as against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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