https://www.taxtmi.com/caselaws?id=9240 Money paid under a mistaken understanding of an income-tax demand was recoverable in principle under section 72 of the Contract Act, because the demand did not show a coercive recovery process and the payment was not made under actual coercion. The civil claim for refund was not barred by the Income-tax Act, as it was not a challenge to the assessment itself but a suit for repayment of money collected without legal basis. However, the suit failed because it was filed beyond the applicable limitation period for money paid under mistake, and exclusion of time under section 14 of the Limitation Act was not available on the facts. en-us Wed, 23 Jan 1974 00:00:00 +0530 Sat, 20 Jun 2009 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9240 Money paid under a mistaken understanding of an income-tax demand was recoverable in principle under section 72 of the Contract Act, because the demand did not show a coercive recovery process and the payment was not made under actual coercion. The civil claim for refund was not barred by the Income-tax Act, as it was not a challenge to the assessment itself but a suit for repayment of money collected without legal basis. However, the suit failed because it was filed beyond the applicable limitation period for money paid under mistake, and exclusion of time under section 14 of the Limitation Act was not available on the facts. Case-Laws Income Tax Wed, 23 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9240