TMI Blog1998 (9) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... al to refund the amount paid by the petitioner under the mistaken notion that tax was payable even though it was not required to be paid, is that the refund is permissible only when the person who paid the amount is found to be one who was required to pay the tax, and that the amount, refund of which is claimed is in excess of what be was required to be paid as tax. It is not in dispute that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1990, refusing to refund the amount to her on the ground that the return of income had not been filed voluntarily before the Income-tax Officer in time as per section 139(1) of the Act and that the refund had also not been applied for by the assessee in time under section 237 of the Act. The fact that the petitioner had paid the monies to the Government under the mistaken notion that the assoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess of the amount for which the payer is "properly chargeable under the Act for that assessment year" such person is entitled to get the refund of the excess amount. The entire amount paid by the assessee was in excess of the amount which was actually chargeable. The assessee was, therefore, entitled to have refund of the excess amount. Section 237 of the Act does not specify that an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any reasons. This is hardly the manner in which the State is expected to deal with the citizens, who in their anxiety to comply with all the requirements of the Act pay monies as advance tax to the State, even though the monies were not actually required to be paid by them and, thereafter, seek refund of the monies so paid by mistake after the proceedings under the Act are dropped by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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