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2012 (10) TMI 902 - HC - Income TaxRefund u/s 237 - power of AO to investigate - Whether Petitioner is entitled to refund of Rs.1,70,691/- as claimed in its return filed on 01.09.2003 for the assessment year 2003-04 along with interest as provided under the Income Tax Act, 1961 – Following the decision of court in case of [Babu Ram Chandra Bhan v. ITO 1990 (9) TMI 34 - ALLAHABAD HIGH COURT] while considering the provision of Section 237 held that a person becomes entitled to refund only when he satisfies the Assessing Officer that a certain amount is due to him. This satisfaction necessarily involves an inquiry where there is a dispute as to the entitlement to the amount to be refunded. While there is no specific provision empowering the Income-tax Officer or the Assessing Officer to investigate such a claim, such a power is implicit and inherent in him as would be evident from section 237 of the Income-tax Act, 1961 - petitioner is directed to appear before opp. party no.1-Income Tax Officer, Ward-2(2), Cuttack within a period of four weeks from today to satisfy him with supporting documents about his entitlement to get refund in terms of Section 237 of the Income Tax Act, the Assessing Officer is directed to grant refund immediately along with interest in accordance with law - writ petition is disposed of.
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