https://www.taxtmi.com/caselaws?id=15045 The court upheld the law laid down by the Supreme Court, directing the petitioner to approach the assessing authority for the refund of excess income tax deducted under section 89 of the Income-tax Act, 1961. The court allowed for condonation of delay in filing the claim if done within two months, emphasizing the need to follow the correct legal procedure for refunds. Oil India Ltd. was instructed to assist the petitioner in the process, and the petition was disposed of without costs. en-us Mon, 10 Jan 2000 00:00:00 +0530 Mon, 27 Jul 2009 18:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15045 The court upheld the law laid down by the Supreme Court, directing the petitioner to approach the assessing authority for the refund of excess income tax deducted under section 89 of the Income-tax Act, 1961. The court allowed for condonation of delay in filing the claim if done within two months, emphasizing the need to follow the correct legal procedure for refunds. Oil India Ltd. was instructed to assist the petitioner in the process, and the petition was disposed of without costs. Case-Laws Income Tax Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15045