9911796707
TMI Blog2024 (11) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... the incorrect PAN number in the Form No. 16 A as enclosed as Annexure 10 to the writ petition. This Court has also taken note of that there are no other materials placed before this Court to show that had these amounts which were required to be deposited by the respondent No. 2, if were deposited, the petitioner would have been entitled to the refunds. In absence of such materials, the question of granting interest as claimed do not arise. Additionally, this Court further finds it relevant to observe that Section 244 A of the Act of 1961 cannot be made applicable to the present facts as the said provision appears to duly apply in respect to cases where the Department had delayed the payment of refunds. Moreover, the delay in depositing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 and 2010-11. This aspect of the matter was brought to the attention of the respondent No. 2 by the petitioner in the year 2019. It also came to light that in the statement under Form 16A which were earlier furnished by the respondent No. 2, the PAN number of the petitioner was wrongly written as AAYF59156R which ought to have been AAYFS9156R. This mistake occurred in the similarity of the numerical 5 with the letter S which was realized both by the petitioner and the respondent No. 2 only at a later point of time, when it was pointed out by the petitioner. 3. It is further seen, that the petitioner being aggrieved by the inaction on the part of the respondent No. 2 in not taking due steps thereupon to properly deposit the deducted dues u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- ( Rupees One Thousand Two Hundred Seventy Seven) was not deducted by the department. 7. Mr. U.K. Goswami, the learned CGC, has also placed before this Court the instruction dated 30.10.2024 along with the Form No. 16A which are collectively kept on record and marked with the letter Y . 8. Mr. U.K. Goswami, the learned CGC, has also submitted that during the course of the hearing that the copies of the instructions collectively kept on record and marked with the letter Y has also been furnished to the learned counsel for the petitioner. 9. Taking into account that the amount of Rs. 71,83,788/- (Seventy One Lakh Eighty Three Thousand Seven Hundred Eighty Eight) has already been deposited, in the opinion of this Court, the first prayer made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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