In the result, the appeal of the assessee is partly allowed
Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.
TDS amounting to Rs. 1,75,815/-. The assessee filed an application u/s 199(2)(b) of the Income-tax Act, 1961. The said application came to be decided on -: 24 :- M.LODHA IMPEX,RATLAM. 17.01.2008. While disposing of that application, the Ld. CIT(A) directed the AO to determine the refund after scrutinizing the case by issue of notice