Case Law Details
M. J. Engineering Consultants P Ltd Vs ITO (Delhi High Court)
Held that the assessee need not file any separate claim for Income Tax refund as the same is deemed to have been incorporated in the return filed by the assessee itself.
Facts- Present writ petition has been filed seeking directions to the respondents to issue the refund as claimed in return of income dated 11th September, 2015 along with applicable interest under Section 244A of the Income Tax Act, 1961 for AY 2015-16.
The respondent contended that as the petitioner’s return was not processed due to technical reason not attributable to assessee, no refund was issued. The petitioner had not applied for refund within the extended period of time for processing of the return.
Conclusion- Held that the assessee need not file any separate claim for refund as the same is deemed to have been incorporated in the return filed by the assessee itself.
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