Return filed in response to notice under section 142(1)/148

[Praveen P]

If return is filed in response to notice under section 142(1)/148 ,whether assessee can claim refund.Whether income tax department has any right to deny the refund only because return is filed under section 142(1)/148

[DR.MARIAPPAN GOVINDARAJAN]

Yes, the assessee can claim refund subject to the satisfaction of the Assessing Officer.

[Praveen P]

but sir department has taken a view that in such cases refund cannot be given ,because there are a number judgements in favour of department.Sir whether any judgement in favour of assessee .Please help

[DR.MARIAPPAN GOVINDARAJAN]

It requires a deep analysis based on the facts and circumstances of the case.

AI Summary

Refund claim after notice-response return: entitlement may be asserted but is subject to assessing officer satisfaction and fact analysis. An assessee may claim a refund when a return is filed in response to an assessment-related notice, but allowance of the refund is contingent on the Assessing Officer's satisfaction; tax authorities sometimes deny refunds citing judicial authorities, and the question requires detailed, case-specific factual and legal analysis.