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2011 (1) TMI 1170 - HC - Income TaxTDS - refund of taxes deposited at source and to further direct the respondents to pay the interest thereon in terms of s. 244A of the Act on the refund amount - petitioner filed a revision before the 1st respondent during November 2003 seeking revision of the assessment order and the said revision petition came to be rejected, which the petitioner is challenging stating that the said order is nan est and refund lies and the effect of the amendment to s. 143(1) of the Act comes into effect only from the subsequent year and not for the assessment year – Held that:- as per s. 143 of the Act, for the refund, petitioner has to approach the assessing authority by filing revised returns though it is belated, as the time is lost by initiating proceedings in revision under the confusion that a revision lies against the said order. The petitioner himself is at fault in seeking revision and there is no fault of the Department in accepting such returns filed and the intimation sent, prayer of the petitioner to direct the 1st respondent to reconsider the returns filed by him or for refund of the amount cannot be granted, since there is no wrong assessing and the revision filed by the petitioner before the CIT itself is not maintainable, AO of the respondent authority directed to consider the application of the petitioner for refund of the amount which was deducted at source by the employer and remitted to be Revenue in accordance with law, writ petition is disposed of
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