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2003 (3) TMI 51 - KERALA HIGH COURTAdditional tax paid by the assessee voluntarily – refund – power of tribunal - We make it clear that it is for the Assessing Officer to give effect to the appellate order of the Tribunal holding that the reassessment orders in all these cases are barred by limitation. Of course, when the question of refund arises, or if the assessee seeks for refund of tax paid, certainly, it is a matter for consideration by the Assessing Officer in accordance with law, and if for any reason, the Assessing Officer feels that the appellants cannot be granted refund of the tax paid pursuant to the voluntary returns filed by them or pursuant to the reassessment orders, if any, the Assessing Officer has to issue a notice to the appellant pointing out the circumstances under which refund cannot be ordered, in which case, the appellants are entitled to show cause against the same. The Assessing Officer will also pass a reasoned order in accordance with law, in this matter.
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