Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Correctness of assessment bars challenging finalized assessments in refund claims; relief confined to refund of wrongly paid or excess tax. In claims under this Chapter an assessee may not dispute the correctness of any assessment or other matter that has become final and conclusive or seek a review of such determinations; the only relief available is refund of tax wrongly paid or paid in excess.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Correctness of assessment bars challenging finalized assessments in refund claims; relief confined to refund of wrongly paid or excess tax.
In claims under this Chapter an assessee may not dispute the correctness of any assessment or other matter that has become final and conclusive or seek a review of such determinations; the only relief available is refund of tax wrongly paid or paid in excess.
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