https://www.taxtmi.com/caselaws?id=202273 The court dismissed the writ petition, ruling that the self-assessed tax paid voluntarily by the deceased assessee for assessment years 1979-80 to 1984-85 was not refundable. The court emphasized that the self-assessment and tax payment were voluntary acts and not subject to refund, even after the annulment of assessment orders. Legal precedents, including the Supreme Court's decision in CIT v. Shelly Products [2003] 261 ITR 367, supported this conclusion. The court held that the deceased assessee's payment of Rs. 26,58,000 based on self-assessment was not eligible for refund under the Income-tax Act. en-us Tue, 15 Dec 2009 00:00:00 +0530 Wed, 02 Jan 2013 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202273 The court dismissed the writ petition, ruling that the self-assessed tax paid voluntarily by the deceased assessee for assessment years 1979-80 to 1984-85 was not refundable. The court emphasized that the self-assessment and tax payment were voluntary acts and not subject to refund, even after the annulment of assessment orders. Legal precedents, including the Supreme Court's decision in CIT v. Shelly Products [2003] 261 ITR 367, supported this conclusion. The court held that the deceased assessee's payment of Rs. 26,58,000 based on self-assessment was not eligible for refund under the Income-tax Act. Case-Laws Income Tax Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202273