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2017 (8) TMI 122 - HC - Income TaxEntitlement for refund - locus of the present petitioner - change in the parties to contract - Held that:- Held that:- The appeal filed by the present appellant is on doubted preposition of law and the second principle of the Income-tax Act, the petitioner/appellant as contended by him if he is assessee should have preferred an appeal since he was entitled for refund amount which was their claim under the Income-tax Act. Now, having succeeded before the Commissioner of Income-tax (Appeals) and after the observations made by the Tribunal that Tahal Consulting Engineers Ltd. is not entitled for refund to come in the proceedings at a belated stage are never contemplated by any law therefore, impugned proceedings at a very belated stage is not known to any proceedings. In that view of the matter, the writ or appeal by the assessee should not be accepted and we are of the opinion that it will not be healthy practice inasmuch as otherwise the other side will take advantage and will add any assessee at any stage treating this precedent having liability to the assessee under the judgment which has been cited in favour of the assessee. The law has to be assumed for both the sides while refunding or referring to the taxing statute. In that view of the matter, if the imposition of tax is not referred in the taxing statute, it should not apply even in the case of refund. In that view of the matter, for the consistency of law, we are of the opinion that the parties should be continuously joined all throughout proceedings. -Decided against the assessee.
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