https://www.taxtmi.com/caselaws?id=16271 A taxpayer sought refund of amounts paid to the Government as advance tax under a mistaken belief, after proceedings under the Act were dropped. The HC held that the Act cannot be construed to permit the State to retain monies not legally payable, and that s. 237 does not require a prior assessment or the casting of any tax liability as a precondition to claim refund. The HC further held that the revenue could not rely on a hypertechnical limitation plea to deny restitution in such circumstances, and that the Board's broad equitable powers under s. 119 must be exercised to render justice; its rejection of the refund request was arbitrary. The writ petition was allowed and refund directed. en-us Thu, 10 Sep 1998 00:00:00 +0530 Thu, 18 Dec 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16271 A taxpayer sought refund of amounts paid to the Government as advance tax under a mistaken belief, after proceedings under the Act were dropped. The HC held that the Act cannot be construed to permit the State to retain monies not legally payable, and that s. 237 does not require a prior assessment or the casting of any tax liability as a precondition to claim refund. The HC further held that the revenue could not rely on a hypertechnical limitation plea to deny restitution in such circumstances, and that the Board's broad equitable powers under s. 119 must be exercised to render justice; its rejection of the refund request was arbitrary. The writ petition was allowed and refund directed. Case-Laws Income Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16271