https://www.taxtmi.com/caselaws?id=17742 The court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1977-78 as it became infructuous due to the quashing of reassessment proceedings. The court ruled that only excess amounts over the sum properly chargeable under the Act could be refunded under section 237, rejecting the petitioner's claim for a full refund of pre-paid taxes. The parties were directed to bear their own costs, and the petitioner was allowed to dispute any adjustments of refunds with the Assessing Officer within two months. en-us Fri, 23 Aug 1996 00:00:00 +0530 Thu, 24 Sep 2009 14:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17742 The court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1977-78 as it became infructuous due to the quashing of reassessment proceedings. The court ruled that only excess amounts over the sum properly chargeable under the Act could be refunded under section 237, rejecting the petitioner's claim for a full refund of pre-paid taxes. The parties were directed to bear their own costs, and the petitioner was allowed to dispute any adjustments of refunds with the Assessing Officer within two months. Case-Laws Income Tax Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17742