Where assessee paid tax by way of TDS in respect of interest paid to a bank which never accrued to said bank, such tax paid was to be refunded to assessee

HIGH COURT OF DELHI Pasupati Acrylon Ltd. Vs Central  Board of Direct Taxes W.P. (C) NO. 5293 of 2007 DECEMBER 9, 2010 JUDGEMENT Manmohan, J. – Present writ petition has been filed by the petitioner-assessee under Articles 226 and 227 of the Constitution of India praying for the following reliefs :— (i) A writ of Certiorari or writ, order or direction in the nature of Certiorari or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, calling for the records of the case, quash impugned order dated 23-2-2007 passed by Responde...