https://www.taxtmi.com/caselaws?id=397250 The Tribunal dismissed the appeal, ruling that the return filed by the assessee was valid, and the tax paid on the declared income was not refundable. The decision was based on the principle that tax liability arises from the voluntary declaration in the return, and such tax is not refundable, even if the assessment proceedings are quashed due to technical defects in the notice. The appeal was dismissed on 30/07/2020. en-us Thu, 30 Jul 2020 00:00:00 +0530 Mon, 05 Oct 2020 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397250 The Tribunal dismissed the appeal, ruling that the return filed by the assessee was valid, and the tax paid on the declared income was not refundable. The decision was based on the principle that tax liability arises from the voluntary declaration in the return, and such tax is not refundable, even if the assessment proceedings are quashed due to technical defects in the notice. The appeal was dismissed on 30/07/2020. Case-Laws Income Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397250