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Merely because assessee has not claimed refund in return form itself, it cannot be said that assessee not entitled to refund
Case Law Details
- Case Name
- Indglonal Investment & Finance Ltd. Vs Income-tax Officer (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
HIGH COURT OF DELHI
Indglonal Investment & Finance Ltd. v. Income-tax Officer
WRIT PETITION (CIVIL) NOS. 15639 OF 2006
AND 7127 OF 2008 JUNE 3, 2011
JUDGMENT
Sanjiv Khanna, J. –
These two writ petitions were heard on different dates, but as the issue and subject-matter are similar, they are being disposed of by this common decision. Factual aspects have been discussed below and the result would show one writ petition is being allowed and the other is being dismissed by applying the legal principles and ratio to the factual matrix.
2. Income-tax Act, 1961 (1961 Act) and Wealth-tax A...
CIRCULAR FOR SECTION 154 FOR RECTIFICATION OF ORDERS AVOIDING TIME LIMIT FOR WHICH ORDER WRONGLY PASSED BY ASSESSING OFFICER
An assessee did not file his Return of Income. As per Income Tax Department’s data therewas TDS of more than Rs.1 lakh. Case was taken up for scrutiny and completed u/s.144. Computation arrived at a refund of excess TDS. Is the procedure correct? If not please cite relevant Case Laws / Circulars / Instructions.