https://www.taxtmi.com/caselaws?id=14668 The High Court dismissed the writ petition seeking relief against interest levied under the Income-tax Act for assessment years 1973-74 and 1974-75, emphasizing that the issue had been conclusively decided in previous reference proceedings. The court reiterated that the petitioner could not reargue grounds already addressed and rejected. It was held that there is no provision for setting off refundable amounts against tax payable, leading to the dismissal of the petition. en-us Mon, 09 Oct 2000 00:00:00 +0530 Fri, 17 Jul 2009 18:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14668 The High Court dismissed the writ petition seeking relief against interest levied under the Income-tax Act for assessment years 1973-74 and 1974-75, emphasizing that the issue had been conclusively decided in previous reference proceedings. The court reiterated that the petitioner could not reargue grounds already addressed and rejected. It was held that there is no provision for setting off refundable amounts against tax payable, leading to the dismissal of the petition. Case-Laws Income Tax Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14668