Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 335 - HC - Income TaxRefund claim adjustment against tax dues - Held that:- Had the petitioner’s claim for refund crystallized into an indefeasible right, such contention was perhaps possible to be accepted. In the present case, neither the computation of the refund payable to the petitioner under the return filed for the AY 2008-09 nor its right to seek such refund had been crystallized. The return for the A.Y 2008-09 was not yet processed. Till this exercise was completed, there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - petition dismissed.
|