Refunds of tax due to regular assessment proceedings - assessed ...
Taxpayers Entitled to Refunds When Assessed Tax is Lower than Returned Tax; State Cannot Collect Excessive Tax.
February 1, 2017
Case Laws Income Tax HC
Refunds of tax due to regular assessment proceedings - assessed tax is lower than returned tax - if it is found that assessee is entitled for refund, the same should be refunded as the State cannot recover the tax more than what is due to it. - HC
View Source