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2012 (6) TMI 285 - HC - Income TaxWhether in a case where the Assessing Officer drops a proceeding under Section 147/148 of the Income Tax Act, 1961 after filing of return and on the basis of return then refund claimed in that return is required to be allowed to the assessee – Held that:- order passed by the Assessing Officer clearly indicates that the proceeding was dropped by the Assessing Officer on the basis of return submitted by the assessee and that return has duly been accepted by the Assessing Officer, Assessing Officer has not rejected the claim of assessee for refund while passing the impugned order, Revenue is required to refund the amount, the excess deposit of tax by the assessee, Commissioner of Income Tax committed error of law, in view of the fact that it failed to take note of the reason given in the order passed by the Assessing Officer and proceeded to decide the application of the assessee on assumption that it is a case of mere dropping of the proceeding, ignoring the fact why it has been dropped, writ petition is allowed and the respondents are directed to refund
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