Interest on the claim of the refund - Non-filing of return in ...

Income Tax

December 27, 2023

Interest on the claim of the refund - Non-filing of return in time - In the facts of the case, the words "or the deductor, as the case may be," which is inserted with effect from 01.04.2017 would not be applicable as the petitioners have been permitted to file the refund claim for the AY 2013-2014 after condonation of delay and such delay in claiming the refund cannot be said to be attributable to the petitioners as the petitioners were not made aware about the deduction of tax at source by the deductor in absence of issuance of Form No. 16-A which was mandatorily required as per Rule 31(3) of the Rules. - HC

View Source

← Previous Next →

Interest on the claim of the refund - Non-filing of return in ...

Income Tax

December 27, 2023

You may also like:

Amendment of section 73 of Customs Act, 1962 - Cancellation and return of warehousing bond - to insert the word “transferred or” after the words “exported or”.

Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax...

Central Processing of Income Tax Returns - HC issues direction relating to rectification u/s 154 - adjustment of tax due with refund - interest on refund u/s 244A - Non...

Refund of unutilized CENVAT Credit - The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of...

Eligibility to claim deduction u/s 80IB - Return not filed within time limit u/s 139(1) - ub-section (1) and (4) of section 139 have to be read together - AT

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

Refund of interest u/s 201(1A) - Any payment of TDS by the deductor in respect of payment made to deductee-petitioner will entitle the deductee to get back such TDS with...

Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC

Payment of interest u/s 244A to the deductor on the refund of tax made u/s 240 - Since we have awarded simple interest at 6%, we are not granting any cost in this case....

A reassessment may be compelted at any time where the reassessment is made in consequence or to give effect to any finding/direction of an order passed u/s 254(1) - AT

Quick Updates: