https://www.taxtmi.com/caselaws?id=35718 Unexplained delay can bar a writ challenge to tax recovery, especially where a civil suit for refund was available; on the facts, a challenge filed ten years after recovery was treated as stale and not maintainable in writ jurisdiction. The India-Pakistan double taxation arrangement applied only where the same income was actually liable to tax in both Dominions, and that condition was not shown because no Pakistani assessment or tax was established; no abatement or refund arose. A registered firm without an independent tax burden or enforceable personal grievance lacked locus standi to claim refund, so the refund claim failed. en-us Fri, 19 Sep 1980 00:00:00 +0530 Tue, 16 Mar 2010 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35718 Unexplained delay can bar a writ challenge to tax recovery, especially where a civil suit for refund was available; on the facts, a challenge filed ten years after recovery was treated as stale and not maintainable in writ jurisdiction. The India-Pakistan double taxation arrangement applied only where the same income was actually liable to tax in both Dominions, and that condition was not shown because no Pakistani assessment or tax was established; no abatement or refund arose. A registered firm without an independent tax burden or enforceable personal grievance lacked locus standi to claim refund, so the refund claim failed. Case-Laws Income Tax Fri, 19 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35718