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2017 (2) TMI 37 - HC - Income TaxRefunds of tax due to regular assessment proceedings - assessed tax is lower than returned tax - amount of tax recovered without any authority of law - Held that:- The contention raised by the appellant that on acceptance of the scrutiny, if he is entitled for other benefits which he has not claimed, the same be refunded to him i.e. after the proceeding if it is found that assessee is entitled for refund, the same should be refunded as the State cannot recover the tax more than what is due to it. The issue is answered in favour of the assessee and against the department.
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