TMI Blog2015 (5) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Revenue. - Civil Appeal No. 4016 of 2007 - - - Dated:- 16-4-2015 - H. L. Dattu, CJ And Arun Mishra,JJ. For the Petitioner : Mr Anil Grover, AAG, Ms Noopur Singhal M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority not being satisfied with the returns filed by the respondent, served several statutory notice to the respondent but the respondent did not appear before the assessing authority. Thereafter, the assessing authority has completed the assessment for the assessment year 1995-1996 and passed an ex-parte order dated 26.05.1999 raising an additional demand of ₹ 1,05,511/-. 3. After the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent to challenge the order dated 02.05.2005, the respondent did not resort to the same and thus the order passed by the assessing authority has attained finality. 4. Thereafter, the respondent-herein has filed a Writ Petition before the High Court, inter alia, requesting the High Court to direct the appellant(s) herein to refund the amount of ₹ 15,91,662/- (Rupees Fifteen Lakhs Nine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ₹ 15,91,662/- (Rupees Fifteen Lakhs Ninety One Thousand Six Hundred Sixty Two Only). In our opinion, the 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 on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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