https://www.taxtmi.com/caselaws?id=5006 Where additional tax on excess dividend had already been held illegal, a taxpayer's request to the Income-tax Officer could be treated as a valid rectification application even though it was not expressly framed under section 35 of the Indian Income-tax Act, 1922. The authorities had themselves dealt with the request on that basis, and relief could not be refused by recharacterising the application or by treating the error as beyond correction. The refusal to grant refund of unlawfully collected tax was therefore unsustainable, and the order directing refund was maintained. en-us Thu, 06 Oct 1966 00:00:00 +0530 Sun, 06 Feb 2011 02:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5006 Where additional tax on excess dividend had already been held illegal, a taxpayer's request to the Income-tax Officer could be treated as a valid rectification application even though it was not expressly framed under section 35 of the Indian Income-tax Act, 1922. The authorities had themselves dealt with the request on that basis, and relief could not be refused by recharacterising the application or by treating the error as beyond correction. The refusal to grant refund of unlawfully collected tax was therefore unsustainable, and the order directing refund was maintained. Case-Laws Income Tax Thu, 06 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5006