https://www.taxtmi.com/caselaws?id=260292 The court held that the tax paid on the invalid return must be refunded as it was collected without authority of law, offending Article 265 of the Constitution. Withholding taxes admitted in an invalid return amounts to unjust enrichment by the revenue. The appellant was eligible for a refund of the tax paid when the revised return was void ab initio, as only a legal and valid return under Section 139 of the Act should be considered. The court directed the revenue to refund the excess tax paid on the valid return along with interest, emphasizing that equity has no role in taxation matters. en-us Mon, 20 Apr 2015 00:00:00 +0530 Sat, 07 Nov 2015 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260292 The court held that the tax paid on the invalid return must be refunded as it was collected without authority of law, offending Article 265 of the Constitution. Withholding taxes admitted in an invalid return amounts to unjust enrichment by the revenue. The appellant was eligible for a refund of the tax paid when the revised return was void ab initio, as only a legal and valid return under Section 139 of the Act should be considered. The court directed the revenue to refund the excess tax paid on the valid return along with interest, emphasizing that equity has no role in taxation matters. Case-Laws Income Tax Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260292