From: CA. Rahul Bajaj <ca.rahulbajaj@gmail.com>
Date: Sat, May 19, 2012 at 4:18 PM
Subject: NashiCAs High Court Takes Notice of TDS Refund Harassment by Dept & Demands Answers
To: Nasik CAs <nashicas@googlegroups.com>
To download Click here:
Dear All,
One Anand Parkash, FCA, addressed a letter dated 30.4.2012 to the High
Court in which he set out the numerous problems being faced by the
assesses across the Country owing to the faulty processing of the
Income Tax Returns and non-grant of TDS credit & refunds. He claimed
that because of the department's fault, the assessees were being
harassed.
The High Court took judicial notice of the letter, converted it into a
public interest writ petition and directed the CBDT to answer each of
the allegations made in the letter. In addition, the Court demanded an
answer to the following issues:
(1) Whether procedure under Section 245 of the Income Tax Act, 1961 is
being followed before making adjustment of refunds and whether
assessees are being given full details with regard to demands, which
are being adjusted.
(2) Whether the Revenue is taking caution and care to communicate
rejection of TDS certificates and intimation under Section 143(1) in
case any adjustment or modification is made to taxes paid, either as
advance tax, self assessment tax or TDS.
(3) Whether and what steps are taken to verify and ascertain that the
old demands against which adjustment is being made was communicated to
the assessee?
(4) What steps have been taken to ensure that the deductors correctly
upload the TDS details/particulars on the Income Tax website?
(5) What is the remedy available to the assessee and can he/she
approach the Department in case the deductor fails to correctly upload
the particulars in his/her cases?
(6) Whether an assessee can get benefit of TDS deducted or/and paid
but not uploaded by the deductor and procedure to claim the said
benefit?
The detailed High Court order is attached herewith for your information.
--
warm regards,
CA. Rahul Bajaj
Date: Sat, May 19, 2012 at 4:18 PM
Subject: NashiCAs High Court Takes Notice of TDS Refund Harassment by Dept & Demands Answers
To: Nasik CAs <nashicas@googlegroups.com>
To download Click here:
https://docs.google.com/open?id=1SuT4YIYtdb7dUhxj8AuInmTxgi-wYbfEmmN8QKVLPnY374D2_vkKdZNJOG_w
Dear All,
One Anand Parkash, FCA, addressed a letter dated 30.4.2012 to the High
Court in which he set out the numerous problems being faced by the
assesses across the Country owing to the faulty processing of the
Income Tax Returns and non-grant of TDS credit & refunds. He claimed
that because of the department's fault, the assessees were being
harassed.
The High Court took judicial notice of the letter, converted it into a
public interest writ petition and directed the CBDT to answer each of
the allegations made in the letter. In addition, the Court demanded an
answer to the following issues:
(1) Whether procedure under Section 245 of the Income Tax Act, 1961 is
being followed before making adjustment of refunds and whether
assessees are being given full details with regard to demands, which
are being adjusted.
(2) Whether the Revenue is taking caution and care to communicate
rejection of TDS certificates and intimation under Section 143(1) in
case any adjustment or modification is made to taxes paid, either as
advance tax, self assessment tax or TDS.
(3) Whether and what steps are taken to verify and ascertain that the
old demands against which adjustment is being made was communicated to
the assessee?
(4) What steps have been taken to ensure that the deductors correctly
upload the TDS details/particulars on the Income Tax website?
(5) What is the remedy available to the assessee and can he/she
approach the Department in case the deductor fails to correctly upload
the particulars in his/her cases?
(6) Whether an assessee can get benefit of TDS deducted or/and paid
but not uploaded by the deductor and procedure to claim the said
benefit?
The detailed High Court order is attached herewith for your information.
--
warm regards,
CA. Rahul Bajaj
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