Additional refund claims under Section 237 cannot be entertained by income-tax officers after completion of assessment. Additional refund claims under Section 237 are not to be entertained by the Income-tax Officer once an assessment has been completed; after finalisation, applications seeking additional refund under that provision should be rejected and not processed.
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.
Additional refund claims under Section 237 cannot be entertained by income-tax officers after completion of assessment.
Additional refund claims under Section 237 are not to be entertained by the Income-tax Officer once an assessment has been completed; after finalisation, applications seeking additional refund under that provision should be rejected and not processed.
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