Deposit refunds and adjustments allowed when deposits are excess, not required, or additional recovery occurs under a scheme. Where a depositor has deposited an amount for an assessment year that is not required, is in excess of the required deposit, or where the deposit was deficient and an additional amount has been recovered to make up that deficiency, the entire amount, excess amount or additional amount may be refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as specified in a scheme framed under section 280W.
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.
Deposit refunds and adjustments allowed when deposits are excess, not required, or additional recovery occurs under a scheme.
Where a depositor has deposited an amount for an assessment year that is not required, is in excess of the required deposit, or where the deposit was deficient and an additional amount has been recovered to make up that deficiency, the entire amount, excess amount or additional amount may be refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as specified in a scheme framed under section 280W.
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