{"id":41581,"date":"2024-04-25T12:00:52","date_gmt":"2024-04-25T06:30:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/grace-associates-v-uoi-bom-hc-www-itatonline-org\/"},"modified":"2024-04-25T12:00:52","modified_gmt":"2024-04-25T06:30:52","slug":"grace-associates-v-uoi-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/grace-associates-v-uoi-bom-hc-www-itatonline-org\/","title":{"rendered":"Grace Associates v .UOI ( Bom )( HC) www.itatonline .org"},"content":{"rendered":"<p>The petitioner is entitle for refunds for the AY. \u00a0\u00a02006 -07\u00a0 Rs. 2, 16, 950, for the AY. 2008 -09 \u00a0Rs 2, 55, 340\u00a0 and \u00a0for the AY. 2009 -10 Rs . \u00a03,04, 865\u00a0 , totalling to Rs 7, 77, 165 . The petitioner has written several letters and constantly keeping follow up with the CPC. \u00a0The petitioner filed the writ before the Honourable High Court . \u00a0In the affidavit the Revenue stated that \u00a0the refund remained to be issued \u00a0<strong>\u201cdue to system issue \u201c<\/strong> \u00a0. The Court \u00a0directed the \u00a0Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30 th April 2024 , along with accumulated interest under section \u00a0244A of the Act , up to 29 th April , 2024 . The Court also observed that the Revenue has not clarified what was the system issue nobody knows and it only reflects clear negligence of the officer including the person who has filed the affidavit . (WP No. (L) 7726 of 2024 dt . 23- 4-2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>. 237 : Refunds \u2013 Failure to issue refunds \u2013 Alleged \u201cdue to system issue \u201c \u2013 Negligence of the officers \u2013 Court directed the  Officer to credit the amount of the refund to the account of the petitioner not later than 10.30a.m on 30 th April 2024 , along with accumulated interest under section  244A of the Act , up to 29 th April  , 2024 .[ S. 244A , Art. 226  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41581","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aOF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41581"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41581\/revisions"}],"predecessor-version":[{"id":41582,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41581\/revisions\/41582"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}