Jharkhand High Court

Assessee entitled to claim refund on basis of return in case where AO dropped proceedings under s 147/148 after filing of return

Chitranjan Jaiswal Vs CIT and Anr. (Jharkhand High Court)

Chitranjan Jaiswal v CIT and Anr. - The order dated 9th February, 1996 clearly reveals that after initiation of the proceeding under section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment ...

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