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2015 (5) TMI 883 - SUPREME COURT

2015 (5) TMI 883 - SUPREME COURT - TMI - Validity of High Court's order - Order of refund when order already attained finality - Held that:- High Court should not have passed the order of refund as the assessment order passed by the assessing authority for the assessment year 1995-96 has attained finality. It is only when a rectification of application is considered and decided by the assessing authority then only the respondent would be entitled for refund of the tax paid. - Decided in favour o .....

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e business of building works contract. During the year 1995-1996, the respondent was engaged in the construction of building of Army Welfare Housing Organization, Navy and other allied works. The Army Welfare Housing Organization made a payment of ₹ 7,95,83,112/- during the year 1995-1996. On the aforesaid amount, ₹ 15,91,662/- was deducted as tax at source. The respondent filed its returns for the assessment year 1995-1996. The assessing authority not being satisfied with the return .....

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t, the Act ) for rectification of the assessment order dated 26.05.1999. For one reason or the other, the said application has not been disposed of by the assessing authority within the time prescribed under the provisions of the Act. It was only in the year 2005, the Assessing Authority rejected the application for rectification of assessment order dated 26.05.1999 filed under Section 33 of the Act on the ground that the rectification can be done only of a clerical or arithmetical mistake appar .....

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