Merely because assessee has not claimed refund in return form itself, it cannot be said that assessee not entitled to refund

2 Comments

1. RAMESH PATEL says:

   CIRCULAR FOR SECTION 154 FOR RECTIFICATION OF ORDERS AVOIDING TIME LIMIT FOR WHICH ORDER WRONGLY PASSED BY ASSESSING OFFICER

     Reply

   July 18, 2020 at 9:33 am
2. Prakasham D says:

   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.

     Reply

   April 11, 2018 at 1:16 pm