9911796707
TMI Blog2025 (1) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... >Dated:- 23-1-2025 X X X X Extracts X X X X X X X X Extracts X X X X ..... er in CWJC No. 12196 of 2021. The petitioner prays for the following reliefs: "(i) For issuance of an appropriate writ/order/direction in the nature of certiorari/mandamus to why not to quash annexure 8 order passed which is without jurisdiction and is in violation to law. (ii) For issuance of an appropriate writ/order/direction in the nature of certiorari/mandamus commanding upon the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r made in CWJC No. 11182 of 2021 is not pressed. 5. In that view of the matter, the issue with regard to Rule 37BA of the Income Tax Rules which has been brought in the Statute Book by virtue of 6th Amendment Rules w.e.f. 01.04.2009 is not pressed. Hence, this Court has not gone into that aspect of the matter. 6. The petitioner(s) are aggrieved by the orders as contained in Annexure '10' and Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it has been held that the assessee would not get credit of the entire TDS rather the credit of TDS has to be restricted only in view of the provisions under Section 199 of the Act of 1961 read with Rule 37BA of the Income Tax Rules. 7. Ms. Archana Sinha, learned Senior Standing Counsel for the Department of Income Tax has informed this Court that the order as contained in Annexure '10' and Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority within a period of thirty days from today. 11. Since the writ applications were filed on 06.07.2021 and 16.06.2021 respectively as per the date of registration available on the record, we are of the considered opinion that the period spent by the petitioner(s) before this Court would be liable to be taken into consideration for exclusion while counting the period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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