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Section 237

Section 237, Section 143

Madras H.C : Refund to assessee could not be denied merely due to issuance of notice for scrutiny under section 143(2)

Avijit Das / November 24, 2017

High Court Of Madras Randstad India (P.) Ltd. Vs. DCIT, Large Tax Payer Unit-1, Chennai Section 237, 143 Assessment years […]

Meghalaya H.C : Where co-operative bank made deposits in government securities, on basis of principle of presumption that government departments had deposited TDS on interest, bank’s claim for refund of TDS was to be allowed

Avijit Das / May 31, 2017

High Court Of Meghalaya Meghalaya Cooperative Apex Bank Ltd. Vs. Chairman Central Board of Direct Taxes Section 237 Assessment years

Section 139, Section 142, Section 143, Section 237, Section 264, Section 4

Orissa H.C : revised statement of income after filing original return other than by way of filing revised return as contemplated under Section 139(5) of the I.T. Act

Avijit Das / March 20, 2017

High Court Of Orissa Orissa Rural Housing Development Corpn. Ltd. vs. ACIT, Circle – 1(1) Section : 139, 4, 143,

Section 237, Section 243

Allahabad H.C : Delay in refunding amount was attributable solely with Income Tax Department and there was no fault on part of assessee, refund was to be granted along with interest

Avijit Das / May 6, 2014

High Court Of Allahabad Rakesh Kumar Gupta vs. Union Of India Section 237, 243 Assessment Year 2010-11 Tarun Agarwala And

Section 237, Sec. 10(10C), Section 119

Bombay H.C : Where pursuant to circular issued by CBDT, assessee, an employee of RBI, filed revised return claiming refund of tax deducted at source by RBI at time of his opting for Optional Early Retirement Scheme, in view of fact that revenue did not contest said claim on merits, revised return so filed could not be dismissed on hyper technical ground of limitation

Avijit Das / January 15, 2014

High Court Of Bombay Devdas Rama Mangalore vs. CIT -26 Assessment Year : 2004-05 Section : 237, 10(10C), 119 Mohit

Section 276C, Section 237

Madras H.C : Where there was a strong prima facie case against assessee that she conspired alongwith her husband and other accused to dupe department for purpose of making unlawful gain by producing bogus tax deducted at source certificates in name of fictions persons, discharge petition could not be allowed

Avijit Das / January 21, 2013

High Court Of Madras Hema Mohnot vs. State By Chief Commissioner (Administration) Section : 276C, 237 Rajendran, J. Crl. R.C.

Section 237, Section 155, Section 263

Karnataka H.C : The assessee has not claimed the said amount in the returns filed under the purported exercise of power under Section 154 of the Act is valid

Avijit Das / September 19, 2011

High Court Of Karnataka CIT, Bangalore vs. Digital Global Soft Ltd. Assessment Year : 1999-2000 Section : 237, 155, 263

Sec. 143(1), Section 139, Section 237

Delhi H.C : Whether and when an assessee is entitled to refund when tax or part thereof has been paid by inadvertence or if the tax is ‘wrongly’ paid, recovered or retained

Avijit Das / June 3, 2011

High Court Of Delhi Indglonal Investment & Finance Ltd. vs. ITO Assessment Year : 1994-95 Section : 237, 143(1) and

Section 237, Section 240

Madras H.C : The assessee and the similarly placed employees have to seek help from the employer to get the refund along with interest.

Avijit Das / March 12, 2010

High Court Of Madras Smt. Ramaa Sivaram vs. Chief Commissioner Of Income Tax & Anr. Section 237, 240 Mrs. Chitra

Section 119, Sec. 119(2)(a), Sec. 244A, Section 237, Section 239

Karnataka H.C : Whether in the facts and circumstances, the respondent was justified in denying interest on belated refund claimed for the asst. yr. 1995-96 by the order impugned ?

Avijit Das / February 24, 2010

High Court Of Karnataka Dinakar Ullal vs. CIT Section 119(2)(a), 119(2)(b), 237, 239, 244A Asst. Year 1995-96 Ram Mohan Reddy,

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