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2024 (9) TMI 1575

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..... filed by the petitioner questioning the imposition of surcharge and raising demand - HELD THAT:- During the pendency of the present proceedings, there is yet another demand notice dated 28.05.2024 raised for the AY 2023-2024, as per which surcharge computed at 37% and a demand has been raised. Revenue submits that this error is occurring as the Central Processing Centre (CPC) has not adopted the m .....

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..... tware as the issue may not be resolved by the Jurisdictional Assessing Officer. Special Leave Petition is disposed of. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE SANDEEP MEHTA For the Petitioner : Mr. Robin Ratnakar David, Adv. Mr. Dhiraj Abraham Philip, AOR Mr. Febin Mathew Varghese, Adv. Ms. Achalika Ahuja, Adv. Mr. Nihar Baijal, Adv For the Respondent : .....

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..... Petition in view of the submission of the Revenue agreeing to remit the amount of Rs. 1.33 Crores. 3. The learned counsel appearing for the Revenue submits that even in the present proceedings (Assessment Year 2022-2023), there is rectification of the excess surcharge and the amount was remitted to the petitioner on 06.06.2024 . This statement concludes the lis in the present proceedings. 4. Howev .....

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..... the dispute has already been resolved and the amount is said to have been remitted on 06.06.2024. However, for the Assessment Year 2023-2024, the Revenue shall take immediate steps and communicate the order of withdrawal of the excess surcharge amount within six weeks from the date of the receipt of the order. The Central Board for Direct Taxes shall also take necessary steps for rectifying the so .....

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