https://www.taxtmi.com/caselaws?id=36559 The court annulled the assessment orders for the years 1973-74 and 1975-76 due to the failure to quantify tax in the orders as required by the Income-tax Act. Consequently, the court directed the revenue to refund all amounts paid by the petitioner, including advance tax, self-assessment, or tax deducted at source. The court emphasized that tax collected without jurisdiction must be refunded in accordance with Section 240 of the Income-tax Act and Article 265 of the Constitution. The respondent's refusal to refund was quashed, and each party was ordered to bear their own costs. en-us Wed, 18 Jun 1980 00:00:00 +0530 Tue, 23 Mar 2010 11:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36559 The court annulled the assessment orders for the years 1973-74 and 1975-76 due to the failure to quantify tax in the orders as required by the Income-tax Act. Consequently, the court directed the revenue to refund all amounts paid by the petitioner, including advance tax, self-assessment, or tax deducted at source. The court emphasized that tax collected without jurisdiction must be refunded in accordance with Section 240 of the Income-tax Act and Article 265 of the Constitution. The respondent's refusal to refund was quashed, and each party was ordered to bear their own costs. Case-Laws Income Tax Wed, 18 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36559