On failure by the Income-tax Officer to consider repeated representations by the assessee for updating of challans against outstanding tax for the assessment years 2005-2006, 2006-2007, 2009-2010 and 2013-2014, the assessee preferred a writ petition, Court held that the Income-tax Officer was directed to consider and dispose of the pending representations for updating of challans in accordance with law within a period of four weeks from date and to intimate such action to the assessee within a week from the date of taking such action.(AY.2005-06, 2006-07, 2009-10, 2013-14) (SJ)
Dinesh Kumar Goyal v. ITO (2025) 482 ITR 909 (Cal)HC)
S. 143(3): Assessment-Outstanding tax-Notice of demand-Non-consideration of repeated representations for updating of challans-Direction to consider representations for updating of challans within four weeks-Direction to intimate action taken to assessee within one week from date of such action taken.[S. 156, Art. 226]
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