2023 (6) TMI 1073

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..... r : Mrs. Hema Muralikrishnan For the Respondents : Mr. Prabu Mukund Arunkumar Junior Standing Counsel ORDER Mr.Prabhu Mukund Arunkumar, learned Junior Standing Counsel accepts notice for the respondents and is armed with instructions to enable a final disposal of this Writ Petition, even at the stage of admission. 2. The challenge is to an order dated 05.04.2023, passed under the provisions of .....

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..... Act was filed on 08.12.2021 by the petitioner. This petition contained an error as under the head 'rectification type', the petitioner opted for 'Reprocess the Return' instead of 'Tax credit Mismatch Correction'. (iii) That rectification petition was thus disposed vide order dated 09.12.2021 re-processing the return and stating that the mistake had been rectified and no p .....

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..... see no justification for the petitioner to be permitted to ride multiple horses for the same cause of action. 9. Hence, let the petitioner pursue the appeal filed before the first appellate authority. While disposing the appeal, the appellate authority, will needless to say, consider the full TDS available to the petitioner's credit at the relevant point in time. 10. This Writ Petition stand .....

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