PAVAN GAUR Vs. N. SAIRAJ

JUDGEMENT

(1.) Present contempt petition has been filed alleging contempt of the order dtd. 27/8/2019 passed by this Court in W.P.(C) 9283/2019.

(2.) Learned counsel for the Petitioner states that vide intimation order dtd. 22/10/2021, a tax refund amount of Rs.1,19,33,291.00 for the assessment year 2020-21 was wrongfully adjusted against the alleged outstanding demand of Rs.1,16,86,650.00 relating to the assessment year 2018-19, in violation of this Court's order dtd. 27/8/2019 passed in W.P.(C)9283/2019.

(3.) Learned counsel for the Petitioner states that the Petitioner filed a grievance with the Centralized Processing Centre ('CPC') of the Income Tax Department which was summarily closed on 12/11/2021, by way of a non-speaking order. She states that the Petitioner thereafter applied to Respondent No.3 for rectification of the intimation under Sec. 143(l) for the Assessment Year 2020-2l, and for issuing the balance income tax refund amount. However, the same was denied to the petitioner vide intimation dtd. 4/2/2022.