Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Income Tax Officers Cannot Entertain Additional Refund Claims After Assessment Completion u/s 237 of Income Tax Act, 1961.</h1> Refund applications under Section 237 of the Income Tax Act, 1961, seeking additional refunds should not be entertained by the Income Tax Officer after the assessment has been completed. This instruction, issued on June 18, 1973, underlines that once an assessment is finalized, further claims for additional refunds are not permissible.
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