https://www.taxtmi.com/caselaws?id=69990 The Appellate Tribunal upheld the order of the Additional Commissioner of Income Tax (AAC) granting a refund of advance tax to a firm, emphasizing that the revenue cannot retain advance tax without legal authority. The Tribunal highlighted that tax should not be collected without legal basis and emphasized administrative instructions to assist taxpayers in claiming refunds. Additionally, the Tribunal dismissed the revenue's appeal, stating that technical grounds should not overturn a just decision that does not lead to a miscarriage of justice. en-us Mon, 22 May 1989 00:00:00 +0530 Wed, 13 Apr 2011 12:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69990 The Appellate Tribunal upheld the order of the Additional Commissioner of Income Tax (AAC) granting a refund of advance tax to a firm, emphasizing that the revenue cannot retain advance tax without legal authority. The Tribunal highlighted that tax should not be collected without legal basis and emphasized administrative instructions to assist taxpayers in claiming refunds. Additionally, the Tribunal dismissed the revenue's appeal, stating that technical grounds should not overturn a just decision that does not lead to a miscarriage of justice. Case-Laws Income Tax Mon, 22 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69990