The assessee filed a petition seeking refund under section 237 of the Income-tax Act, 1961 with interest, and early disposal of rectification application under section 154. The Department raised no objection for expediting the adjudication of the rectification application. The court directed adjudication of the rectification application within eight weeks.
NMDC Energy PJSC v. Dy. CIT (2025) 478 ITR 735 (Delhi)(HC)
S. 237 : Refunds-Interest on refund-Application for rectification Petition seeking direction for early disposal of rectification application-No objection by Department-Direction for adjudication of application expeditiously.[S. 154, Art. 226]
Leave a Reply