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Income Tax - Highlights / Catch Notes

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Petitioner mentioned TAN instead of PAN on challans for excise ...


Petitioner's Challan Typo Corrected by Tax Officer, Refund Released Despite Higher Authority's Silence.

January 4, 2025

Case Laws     Income Tax     HC

Petitioner mentioned TAN instead of PAN on challans for excise duty refund. HC directed Deputy Commissioner Income Tax, Circle-1, Jammu to correct challan error within two weeks, with or without Chief Commissioner's approval, and release payable amount to petitioner. If no approval received, deemed granted for Deputy Commissioner to make correction and release payment.

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