9911796707
TMI Blog2023 (6) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... here is shortfall in the grant of tax credit that ought to have been as per Form 26AS available at that point in time - HELD THAT:- As petitioner has availed statutory remedies and rectification as well as appeal and as on date, the appeal filed by it challenging the very order impugned in this Writ Petition, is pending. No justification for the petitioner to be permitted to ride multiple hors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stage of admission. 2. The challenge is to an order dated 05.04.2023, passed under the provisions of Section 154 of the Income Tax Act, 1961 (in short 'Act') for assessment year 2020-21. 3. This Writ Petition is misconceived for the reason that the petitioner has filed a statutory appeal as against the said order, which is pending before the first appellate authority. 4. The Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s disposed vide order dated 09.12.2021 re-processing the return and stating that the mistake had been rectified and no payment was due. (iv) However, as the enhanced tax credit as sought for was not granted to the petitioner on account of the error in the rectification petition, a second rectification petition has been filed on 05.07.2022, in respect of which the present impugned order has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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