https://www.taxtmi.com/caselaws?id=338337 The court found in favor of the assessee, holding that the Income Tax Appellate Tribunal erred in not granting relief in accordance with Section 254(1) of the Income Tax Act. The court emphasized that the State cannot retain excess tax paid by the assessee without legal authority, and any refund due should be granted. The appeal was allowed, and the judgment was to be recorded in each file. en-us Tue, 24 Jan 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338337 The court found in favor of the assessee, holding that the Income Tax Appellate Tribunal erred in not granting relief in accordance with Section 254(1) of the Income Tax Act. The court emphasized that the State cannot retain excess tax paid by the assessee without legal authority, and any refund due should be granted. The appeal was allowed, and the judgment was to be recorded in each file. Case-Laws Income Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338337