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TMI Blog2012 (6) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: 1. Heard learned counsel for the parties. 2. Following substantial question of law is involved in this writ petition: "Whether 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?" &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer and he duly heard the petitioner and he passed the order that from the return submitted by the petitioner, it appears that there is refundable amount of Rs.29,830/- and after taking note of this fact he simply passed the order to drop the proceedings under Section 148 of the Act without passing any order for refund of Rs.29,830/-. The petitioner approached the Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al vrs. Shelly Products and another reported in (2003) 5 Supreme Court Cases, 461 2003 Indlaw SC 477 followed in subsequent judgment delivered by the Allahabad High Court in the case of Commissioner of Income Tax Vrs. Vali Brothers, reported in (2005) 199 CTR(All) 294 2005 Indlaw ALL 163 and, therefore the petitioner who was asked to submit the return and he filed the return under Section 147/148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y,1996. 8. The order dated 9th February,1996 clearly reveals that after initiation of the proceeding under Section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment for the assessee of the year 1992-93 and petitioner was directed as well as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 9. As we have indicated that the proceeding has been dropped because of the filing of the return which was found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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