Tax refund procedure: refunds of excess tax paid allowed only under appellate order and only to the extent ordered. Realisation of proportionate demand depends on the scope of the appellate order: if the appellate authority sets aside the assessing officer's order entirely no demand survives, but where the appellate order upholds certain points the demand on those upheld points remains enforceable. Refunds: amounts found in excess of tax due are refundable while balances appropriated against liability are not refundable merely because the assessing officer's order is set aside; any refund from such appropriated sums requires and is limited by an appellate authority's order.
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.
Tax refund procedure: refunds of excess tax paid allowed only under appellate order and only to the extent ordered.
Realisation of proportionate demand depends on the scope of the appellate order: if the appellate authority sets aside the assessing officer's order entirely no demand survives, but where the appellate order upholds certain points the demand on those upheld points remains enforceable. Refunds: amounts found in excess of tax due are refundable while balances appropriated against liability are not refundable merely because the assessing officer's order is set aside; any refund from such appropriated sums requires and is limited by an appellate authority's order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
