Proper challan classification: ensure separate, complete challans so revenue is credited correctly and refunds follow for misallocated payments. Assessees must present separate GAR-7 challans for each major head and fill all entries correctly so deposited amounts are credited to the proper major and minor heads. If payment is made under a wrong head, the assessee must credit the amount under the correct head and apply separately to the proper officer for refund of the amount deposited under the wrong head.
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.
Proper challan classification: ensure separate, complete challans so revenue is credited correctly and refunds follow for misallocated payments.
Assessees must present separate GAR-7 challans for each major head and fill all entries correctly so deposited amounts are credited to the proper major and minor heads. If payment is made under a wrong head, the assessee must credit the amount under the correct head and apply separately to the proper officer for refund of the amount deposited under the wrong head.
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