SONIA GOKANI,J. - (1.)The petitioner, by way of the present petition under Article 226 of the Constitution of India, seeks direction against the respondent for the refund of the income tax due to the petitioner which has not been made available to, even after the appeal has yielded in her favour for the assessment year 2017-18.
(2.)The husband of the petitioner passed away on
(3.)2.2016. The petitioner filed return of income for assessment year 2017-18 at Rs.22,83,614.00 which included the interest on the fixed deposits with banks and companies standing in the name of her late husband totalling to sum of Rs.8,13,496.00. 3. The return of income was processed under Sec. 143(1) on 23/4/2018 and the intimation was given under Sec. 143(1). The respondent did not disturb the income offered for taxation but found that the claim of TDS by the petitioner was not matching with the TDS standing in the name of the petitioner as per the departmental records. Therefore, Rs.52,658.00 as short payment of tax upon the income offered was demanded.