This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Belated filing of return can be no ground for denying Income Tax refund
Case Law Details
- Case Name
- North Eastern Electric Power Corpn. Employees Provident Fund Trust Vs Union of India (Gawhathi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
Advertisement
HIGH COURT OF GAUHATI
North Eastern Electric Power Corpn. Employees Provident Fund Trust
versus
Union of India
T. Vaiphei, J.
W.P. (C) NO. 85 (SH) OF 2011
DECEMBER 16, 2011
JUDGMENT
T. Vaiphei, J.-The inaction of the income-tax authorities in not processing the returns of income-tax for the assessment years 1995-96 to 1998-99 on the ground of delay in filing those returns by the petitioner-thereby denying refund of the TDS amount of Rs. 8,93,773 deducted by the concerned financial institutions, is the grievance in this writ petition.
2. The petitioner is a trust constituted...
