https://www.taxtmi.com/caselaws?id=16777 The court held that tax paid on self-assessment income is not refundable even if additions in regular assessment are set aside. The court emphasized that tax paid under section 140A is considered 'assessed tax' and not dependent on regular assessment. Precedents from various High Courts supported this decision, stating that setting aside regular assessment does not affect tax paid towards provisional assessment. As the original assessments were set aside only concerning additions made, not self-assessment tax, the court upheld the Commissioner's decision to retain the tax paid on self-assessment income, dismissing the petition seeking a refund. en-us Wed, 16 Jul 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16777 The court held that tax paid on self-assessment income is not refundable even if additions in regular assessment are set aside. The court emphasized that tax paid under section 140A is considered 'assessed tax' and not dependent on regular assessment. Precedents from various High Courts supported this decision, stating that setting aside regular assessment does not affect tax paid towards provisional assessment. As the original assessments were set aside only concerning additions made, not self-assessment tax, the court upheld the Commissioner's decision to retain the tax paid on self-assessment income, dismissing the petition seeking a refund. Case-Laws Income Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16777