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2011 (6) TMI 229 - HC - Income TaxClaim of refund on the ground that tax was mistakenly and on the ground that levy is wrong or contrary to the provisions of the enactment - The contention of the Revenue is that only the return form and the not the annexures attached are relevant to decide whether the assessee is entitled to refund or not. Thus, if the assessee has not claimed refund in the return form itself, then the assessee is not entitled to refund. - Held that: - In case the Assessing Officer or tax authority comes to know that an assessee is entitled to deduction, relief or refund on the facts of the case and the assessee has omitted to make the claim, he should draw the attention of the assessee. The tax authorities should act as facilitators and not occlude and obstruct. - As per section 237 of the 1961 Act, an assessee is entitled to refund if the tax paid by him or treated to have been paid by him or on his behalf for the assessment year, exceeds the amount chargeable under the 1961 Act for a particular assessment year. - When there has been substantial compliance of sections 237 and 239 of the 1961 Act but there is a procedural lapse, for non-compliance, the refund should not be denied. - contention of the department rejected. In the present case the respondent has deprived the petitioner of its money which was refundable as per statute. The question of delay invoking writ jurisdiction has to be considered with a duty cast by the statute on the authority. When a statutory authority does not pass any order and fails to comply with the statutory mandate within reasonable time, they cannot take the defence of laches and delay. - Invoking the provisions of Article 300A of the Constitution, refund allowed to assessee.
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