R. SUMITHA Vs. COMMISSIONER OF INCOME TAX
LAWS(MAD)-2019-11-908
HIGH COURT OF MADRAS
Decided on November 08,2019

R. Sumitha Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

K. Ravichandrabaabu, J. - (1.) The petitioner seeks for a mandamus directing the respondent to refund the amount of tax deducted at source (TDS) together with interest and also to pay the compensation to the tune of Rs. 3,00,000/- for the delayed processing of refund.
(2.) Heard both sides.
(3.) It is seen that the petitioner, through representation dated 19.04.2014 made a request before the Assessing Officer for refund of income tax (TDS) amount relevant to Assessment Year 2012-13. It is further seen that the petitioner has approached the respondent namely, The Commissioner of Income Tax - IX, Chennai - 34 on 04.01.2018 seeking for the refund of the tax deduction at source (TDS) amount. Since the said request was not considered, the petitioner has approached this Court for refund of the tax amount.;


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