https://www.taxtmi.com/caselaws?id=28430 Advance tax collected under s. 210 pursuant to a demand u/s 156 could not be retained where no assessment order was made within the prescribed period, since tax becomes due only on assessment and retention without authority violates Art. 265; the assessee was therefore entitled to refund. The Revenue's plea that the claim was time-barred u/s 239(2)(c) was rejected because the levy and retention were de hors the Act, making the limitation inapplicable; in any event, the refund request was within time treating the later filing as the valid return, so refund could not be denied on technicalities. Interest was held payable under s. 214 as the deposit was advance tax, and simple interest at 12% p.a. was directed until refund. Petition allowed. en-us Wed, 03 Aug 1983 00:00:00 +0530 Thu, 01 Jan 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28430 Advance tax collected under s. 210 pursuant to a demand u/s 156 could not be retained where no assessment order was made within the prescribed period, since tax becomes due only on assessment and retention without authority violates Art. 265; the assessee was therefore entitled to refund. The Revenue's plea that the claim was time-barred u/s 239(2)(c) was rejected because the levy and retention were de hors the Act, making the limitation inapplicable; in any event, the refund request was within time treating the later filing as the valid return, so refund could not be denied on technicalities. Interest was held payable under s. 214 as the deposit was advance tax, and simple interest at 12% p.a. was directed until refund. Petition allowed. Case-Laws Income Tax Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28430