Case Law Details
Clean Wind Power Kurnool Private Limited Vs DCIT (Delhi High Court)
Present writ petition has been filed seeking a direction to the respondents to remove technical glitches and enable the TRACES portal so that petitioner can file its refund application for the excess Tax Deduction at Source (TDS) deposited by it.
learned counsel for respondents had stated that in cases like the present, scrutiny and verification of the TDS amount utilised has to be manually done according to the established procedure. Along with the status report, learned counsel for respondents has now placed on record the established procedure. The relevant procedure as mentioned in the status report is reproduced hereinblelow:-
“That for this CPC-TDS has to be introduce systemic changes in the online functionality of refund. Development of this functionality is in progress and will be implemented in due course. However, CPC-TDS has provided temporary arrangements which include the following steps:
i. Deductor has to approach jurisdictional TDS Assessing Officer with the grievance.
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