Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (5) TMI 26 - HC - Income TaxWhether Tribunal was right in law in directing the Assessing Officer to refund the advance tax paid by the assessee, pursuant to the assessment order made under section 143(3)/148 dated November 29, 1991? - we are of the view that in the present case, the order for dropping the proceedings amounts to an order of assessment in pursuance of a return filed in pursuance of a notice under section 148 of the Act and the assessee was entitled for refund of the excess amount deposited. We answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue
|