https://www.taxtmi.com/caselaws?id=15700 The court dismissed the writ petition, ruling that the petitioner was not entitled to any relief. The Income-tax Officer's decision to drop the reassessment proceedings was upheld, and the petitioner's claim for a refund of the advance tax paid was deemed misconceived. The court discharged the rule, affirming that the petitioner could not convert reassessment proceedings into an appeal or revision to seek refunds or reduce tax liability. en-us Mon, 30 Aug 1999 00:00:00 +0530 Thu, 27 Aug 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15700 The court dismissed the writ petition, ruling that the petitioner was not entitled to any relief. The Income-tax Officer's decision to drop the reassessment proceedings was upheld, and the petitioner's claim for a refund of the advance tax paid was deemed misconceived. The court discharged the rule, affirming that the petitioner could not convert reassessment proceedings into an appeal or revision to seek refunds or reduce tax liability. Case-Laws Income Tax Mon, 30 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15700