PCIT v. Aditya Eastern India Pvt. Ltd. J.K. [2025] 302 Taxman 416 (SC). Editorial : Aditya Eastern (India) Agencies (P.) Ltd. v. Chairperson, Central Board of Direct Taxes [2024] 169 taxmann.com 355 (Orissa)(HC)

S. 237: Refunds-Direction to Revenue to refund excess tax paid by assessee-Such direction was duly complied with after adjusting self-assessed liability-SLP to be disposed of. [Art. 136]

The Hon’ble Supreme Court disposed of the SLP filed by the Department against the impugned order of the High Court wherein directions were issued to the Department to refund certain excess taxes paid by the assessee. The said directions were duly complied with after adjusting the self-assessed liability and hence the SLP could be disposed of. 

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