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| The Tax Publishers2021 TaxPub(DT) 1066 (Raj-HC) Constitution of India, 1950
Article 226 Section 245 C
The Registry was directed to Issue notice to Revenue as well as stay application, returnable within four weeks and Authority was directed to receive the application of the petitioner and once the application is received, authority was directed to await for further directions of the court which may be passed in the matter. Registry was directed to list the petition on 5-4-2021.
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Writ - Application under section 245C - Returnable notice issued -
Petitioner claimed to have made application under section 245C for which he claimed to have deposited necessary income tax in December, 2020, but he had asserted that the application was not accepted by the officer at the window. He had further asserted that in terms of the Financial Budget 2020-21, Chapter 19 and section 245C were continue to exist. Held:The Registry was directed to Issue notice to Revenue as well as stay application, returnable within four weeks. As an interim measure, Authority was directed to receive the application of the petitioner and once the application is received, authority was directed to await for further directions of the court which may be passed in the matter. Registry was directed to list the petition on 5-4-2021.
REFERRED :
FAVOUR : Directions issued
A.Y. :
IN THE RAJASTHAN HIGH COURT AT JAIPUR
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