Refund of tax paid on invalid declarations: Commissioner to order refund and Income tax Officer to issue adjusted voucher. Where declarations are treated as invalid because they fall outside the statutory cut off, the Commissioner must pass a formal order stating the reason for non acceptance and the refundable amount, send a copy to the Income tax Officer, who will then issue a refund voucher with the three prescribed certificates scored out and notify the bank; adjustments against other demands are not permitted unless the declarant agrees, in which case records must be updated accordingly.
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 of tax paid on invalid declarations: Commissioner to order refund and Income tax Officer to issue adjusted voucher.
Where declarations are treated as invalid because they fall outside the statutory cut off, the Commissioner must pass a formal order stating the reason for non acceptance and the refundable amount, send a copy to the Income tax Officer, who will then issue a refund voucher with the three prescribed certificates scored out and notify the bank; adjustments against other demands are not permitted unless the declarant agrees, in which case records must be updated accordingly.
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