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TMI Blog2013 (12) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... nishing inaccurate particulars; when the false claim of deduction was made by the counsel without the knowledge of the Appellate who immediately revised the return on coming to know about this fact? (B) Whether the ITAT was justified in not considering that the Commissioner Income Tax Meerut Mr. Pramod Kumar issued Press Release inviting all the assesses who have wrongly claimed refund, to avail the benefit of waiver of penalty u/s 273A of the act; and the Appellant had legitimate expectation that no penalty will be imposed u/s 271 (1) (c) in view of press release." We have examined the order of the Tribunal and do not find that either of the two questions as framed, and quoted above, arise for consideration by the Court. The appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessed and a refund of Rs.93,415/- had been issued, which had been accepted and en-cashed by the assessee. There is considerable force in the submissions of the ld. A.R. that the assessee had taken voluntary retirement, as per the Voluntary Retirement Scheme of the Employer's organization; and on account of various deductions and exemptions and by claiming relief under section 89 (i) of the Income Tax Act, 1961, the assessee otherwise would have been entitled too a refund of Rs.85,000/- to Rs.90,000/- approximately. On receipt of refund, it is thus reasonable to accept the assessee's submissions that the receipt of refund did not alarm him, as he thought that it was on account of various deductions and relief under section 89 (i) of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions against the counsel do not lend credence to the story of the assessee. He had not only made claim for false refund but had also received the refund and encashed it. If he was cheated, he should have been made complaint against the counsel. He did not make any complaint or refer the matter to any of the authorities to investigate the offence. The story set up by him that he was cheated by the Advocate could not be believed. The Tribunal has further found that the circumstance of the case shows that the assessee had connived with his Advocate. He not only claimed and filed false return but also received and encashed it. Paragraphs 15, 17 and 18 of the order of ITAT is quoted as follows:- "15. However, the assessee's worst case, on the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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