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2004 (5) TMI 9 - HC - Income TaxWhether in view of the provisions of section 194C read with article 265 of the Constitution, the respondents are bound in law to make the refund of amount which has been paid by the petitioner by way of advance payment of tax, inter alia, under section 210 for which no regular assessment was made and the same was allowed to become time-barred by the Income-tax Officer – the tax paid by the assessee must be accepted as it is, and in the event of the tax paid being in excess of the tax liability duly computed on the basis of return furnished and the rates applicable, the excess shall be refunded to the assessee, since its retention may offend article 265 of the Constitution - writ petition has to be dismissed
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