[12/14, 11:09] sekarreporter1: https://x.com/sekarreporter1/status/1735172461468258509?t=uFGhjja4_nzg_MSdO2qrNQ&s=08 [12/14, 11:13] sekarreporter1: The learned Senior Counsel for the petitioner submitted that despite the fact that the petitioner paid entire tax due and interest, their application came to be rejected by the first respondent/Interim Board for Settlement II on 15.09.2023 for the reason that the petitioner had filed the application without payment of tax and interest on the income disclosed as mandated under the provisions of section 245 C (1) of Income Tax Act, 1961. 2.2 The learned Senior Counsel appearing for the petitioner contended that the grievance of the petitioner is that though the petitioner had paid entire amount of tax liability along with interest, the first respondent refused to entertain the application, without even making any reference to the payments made by the petitioner, as described in the above tabulated column, and hence, the petitioner made an application to rectify the mistake to the 1st respondent by virtue of application dated 29.09.2023 wherein, the petitioner had disclosed the payments details made by them on different dates and modes of payment, however, the same has not been considered by the first respondent and by means of the impugned order, the application has been rejected, which necessitated the petitioner to approach this Court by way of filing this Writ Petition.

by Sekar Reporter · December 14, 2023