TMI Blog2013 (12) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of ld. CIT(A), Ghaziabad dated 05.06.2012 for the assessment year 2006-07 on the following grounds : "1. Because upon due consideration of facts and in the overall circumstances of the case authorities below were highly unjustified in resorting to proceedings under section 154 of the Act ignoring the fact that there was no error either in income shown and as computed under section 143(1) or in the due tax warranting Notice under section 154 of the Act. 2. Because upon due consideration of facts and in the overall circumstances of the case there was no error in claimed credit of Rs.71,749/- evidenced by challans available on records of the AO on the basis of which refund got issued to the appellant." 3. Because, in any view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel for the assessee submitted that the assessee filed return of income at Rs.56,240/- and paid the advance tax at Rs.71,749/- and accordingly, claimed refund of Rs.56,616/-. Copy of computation and acknowledgement of return is filed at pages 1 2 of the paper book. He has also referred to the balance sheet of the assessee for the assessment year under appeal whereby the assessee has paid advance tax at Rs.71,749/-. He has also filed copies of 13 challans through which tax of Rs.71,749/- has been paid on different dates at pages 19 to 23 of the paper book. The ld. Counsel for the assessee submitted that since the assessee had paid excess taxes, therefore, there is no question of withdrawing refund in the proceedings u/s. 154 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents produced before the Tribunal. Since the assessee did not appear before the AO and no representation is made, therefore, AO proceeded to create demand against the assessee by withdrawing the refund already granted. Similarly, no proper representation was made before the ld. CIT(A) and it was merely claimed that proceedings u/s. 154 would not lie against section 143(1). Due to sheer negligence on the part of the assessee and their representatives before the ld. CIT(A), the proper consideration of the matter could not have been done by the authorities below. The facts now disclosed by the ld. Counsel for the assessee through Paper Book would disclose that the matter has not been properly submitted before the authorities below an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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