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2004 (2) TMI 27 - HC - Income TaxRefund on account of tax deducted at source - objection of the Revenue is that the claim of refund was not in the prescribed form, i.e., Form No. 30, - The existence of a prescribed form, to which an application for refund has to conform, cannot be used to bar the claim of the assessee to a refund of the tax on the super-technical ground that his application for refund was not on a given prescribed form. By prescribing a given form, the framers of the rules intended to facilitate the refund and not to bar or hinder the right of an assessee for getting his money back - Assessing Officer was not justified in rejecting the claim of the assessee merely on the ground that the assessee had not filed Form No. 30.
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