https://www.taxtmi.com/caselaws?id=27677 A refund under section 240 of the Income-tax Act, 1961 is payable to the assessee from whom tax is found not due in appellate or other proceedings. Where a third party claims entitlement on the basis that the underlying property vested in it under nationalisation law, the Department is not required to resolve rival title claims before payment. If entitlement depends on disputed questions of fact, writ jurisdiction is inappropriate and the claimant must establish its rights in separate proceedings and seek recovery from the persons in possession. en-us Sat, 24 Sep 1983 00:00:00 +0530 Mon, 15 Feb 2010 13:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27677 A refund under section 240 of the Income-tax Act, 1961 is payable to the assessee from whom tax is found not due in appellate or other proceedings. Where a third party claims entitlement on the basis that the underlying property vested in it under nationalisation law, the Department is not required to resolve rival title claims before payment. If entitlement depends on disputed questions of fact, writ jurisdiction is inappropriate and the claimant must establish its rights in separate proceedings and seek recovery from the persons in possession. Case-Laws Income Tax Sat, 24 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27677