https://www.taxtmi.com/highlights?id=71643 Refund claim - Period of limitation - For the FY 2009- 10 being filed now - The entire problem could be resolved if the department avails of the provision under Section 245 of the Income Tax Act. Having found that there is no limitation for making a claim of refund; even now the assessee could make an application and when the refund is processed there can be a set off made of the amounts remaining due from the assessee for the various assessment years, from the amounts directed to be refunded. - HC en-us Thu, 24 Aug 2023 18:27:12 +0530 Thu, 24 Aug 2023 18:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71643 Refund claim - Period of limitation - For the FY 2009- 10 being filed now - The entire problem could be resolved if the department avails of the provision under Section 245 of the Income Tax Act. Having found that there is no limitation for making a claim of refund; even now the assessee could make an application and when the refund is processed there can be a set off made of the amounts remaining due from the assessee for the various assessment years, from the amounts directed to be refunded. - HC Highlights Income Tax Thu, 24 Aug 2023 18:27:12 +0530 https://www.taxtmi.com/highlights?id=71643