https://www.taxtmi.com/caselaws?id=213965 The court allowed the writ petition, directing the Revenue to refund Rs.29,830/- along with interest to the petitioner. It emphasized that the dropping of proceedings under Section 147/148 was due to the correct return filed by the petitioner, supporting the validity of the refund claim even after dropping proceedings. The judgment highlights the importance of assessing the reasons for dropping proceedings before rejecting refund claims. en-us Thu, 16 Jun 2011 00:00:00 +0530 Thu, 14 Jun 2012 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213965 The court allowed the writ petition, directing the Revenue to refund Rs.29,830/- along with interest to the petitioner. It emphasized that the dropping of proceedings under Section 147/148 was due to the correct return filed by the petitioner, supporting the validity of the refund claim even after dropping proceedings. The judgment highlights the importance of assessing the reasons for dropping proceedings before rejecting refund claims. Case-Laws Income Tax Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213965