Bombay H.C : There is no provision under the Act to refund the amount to a person who is not an assessee or a deemed assessee
High Court Of Bombay BASF (India) Ltd. & Anr. vs. W. Hasan, CIT & Ors. Sections 119, 119(2)(b), 237 Asst. […]
High Court Of Bombay BASF (India) Ltd. & Anr. vs. W. Hasan, CIT & Ors. Sections 119, 119(2)(b), 237 Asst. […]
High Court Of Patna Deep Narayan Gupta vs. Central Board Of Direct Taxes & Ors. Sections 119(2)(b), 237 Asst. Year
Supreme Court Of India Hemalatha Gargya vs. CIT & Anr. Section 119(2)(b), 261, Art. 136, 1997FA 66, 1997FA 67 Mrs.
High Court Of Gujarat Gujarat Institute Of Desert Ecology vs. CIT Sections 11(2), 119(2)(b) Asst. Year 1996-97, 1997-98 M.S. Shah
High Court Of Gujarat Gujarat Electric Co. Ltd. vs. CIT & Anr. Sections 119(2)(b), 237 Asst. Year 1990-91, 1991-92 J.M.
High Court Of Kerala A.P. Sivaraman & Ors. vs. ITO & Ors. Sections 119(2)(b), 154 Om Prakash, C.J. & J.B.