https://www.taxtmi.com/caselaws?id=15537 A refund claim under the Income-tax Act based on an earlier ITAT order could not survive once a later High Court judgment in the department's reference upheld the modified assessment and answered the questions of law in favour of the Revenue. Because the refund foundation lost legal force, no enforceable right to refund or to interest under sections 240 and 244 remained. The writ petition therefore failed on the ground that the supporting appellate order no longer sustained the claim. en-us Thu, 22 Aug 1996 00:00:00 +0530 Tue, 25 Aug 2009 17:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15537 A refund claim under the Income-tax Act based on an earlier ITAT order could not survive once a later High Court judgment in the department's reference upheld the modified assessment and answered the questions of law in favour of the Revenue. Because the refund foundation lost legal force, no enforceable right to refund or to interest under sections 240 and 244 remained. The writ petition therefore failed on the ground that the supporting appellate order no longer sustained the claim. Case-Laws Income Tax Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15537