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Case Law Details

Case Name : S. Thigarajan Vs ACIT (Karnataka High Court)
Related Assessment Year :
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RELEVANT PARAGRAPH

11. Before proceeding to examine the contentions of the parties it is useful to extracts section240 and section 244-A (1)(a) & (b) which reads thus:-

” 240. Refund on appeal, etc. – Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, except as otherwise provided in this Act, refund the

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