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        Case ID :
        Income Tax

        Refund the monies lying in the Capital Gains Account Scheme...

        Petitioners Win Refund and Interest from Capital Gains Account Scheme; Form-G Approval Not Required Due to Unrecorded Transaction.

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                          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 the monies lying in the Capital Gains Account Scheme (CGAS) with the bank along with interest at prevailing rates - The operation of the account in question is a matter of contract qua the petitioners and R2 and the petitioners are at liberty to give such instructions to R2 as they may wish to, in this regard. Form-G which is to be approved by the assessing authority will have no application in this case since the transaction giving rise to capital gains has not been captured by the Department. In any event, today, R1 does not have any claim towards the amounts in the bank accounts. - HC
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