https://www.taxtmi.com/caselaws?id=62565 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to process and dispose of the claim for refund of tax. The Tribunal found that the claim for refund was made within the prescribed time limit and that the accompanying return should not have been considered a revised return. The Tribunal disagreed with the DCIT(A)'s interpretation of the law and instructed the Assessing Officer to reconsider the claim, providing the assessee with a fair chance to present her case. en-us Sun, 05 Feb 1995 00:00:00 +0530 Thu, 20 Jan 2011 14:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62565 The Tribunal allowed the appeal in favor of the assessee, directing the Assessing Officer to process and dispose of the claim for refund of tax. The Tribunal found that the claim for refund was made within the prescribed time limit and that the accompanying return should not have been considered a revised return. The Tribunal disagreed with the DCIT(A)'s interpretation of the law and instructed the Assessing Officer to reconsider the claim, providing the assessee with a fair chance to present her case. Case-Laws Income Tax Sun, 05 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62565