Income Tax - refund - Expeditious and fast track disposals are mandatory and required - HC
THE petitioner submits to the High Court that year after year, they are entitled to substantial refunds on account of excess TDS deducted and they had to file three writ petitions for payment of refunds. Another allegation made by the petitioner is that the Department did not entertain their application under Section 197, till 1st April, 2013.
The High Court observed that this should not happen and cannot be justified as an assessee is entitled to file an application even before the commencement of the financial year for deduction of tax has to be made in the financial year itself by the payer. Expeditious and fast track disposals are mandatory and required.
The High Court directed the petitioner to file a revision petition before the Commissioner of Income Tax (TDS), who will dispose of the revision petition expeditiously preferably within a period of thirty days of filing of the revision petition.