Refund on appeal: Assessing Officer must pay due refunds without claim; reassessment or annulment triggers limited or deferred refund. The Assessing Officer must refund any amount becoming due to an assessee as a result of an order in appeal or other proceeding without the assessee making a claim; if the order sets aside or cancels an assessment and directs a fresh assessment, refund becomes due only on making that fresh assessment; if the assessment is annulled, refund is limited to tax paid in excess of tax chargeable on the total income returned by the assessee.
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.
Refund on appeal: Assessing Officer must pay due refunds without claim; reassessment or annulment triggers limited or deferred refund.
The Assessing Officer must refund any amount becoming due to an assessee as a result of an order in appeal or other proceeding without the assessee making a claim; if the order sets aside or cancels an assessment and directs a fresh assessment, refund becomes due only on making that fresh assessment; if the assessment is annulled, refund is limited to tax paid in excess of tax chargeable on the total income returned by the assessee.
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