https://www.taxtmi.com/caselaws?id=752112 The Telangana HC allowed a writ petition challenging refusal to rectify tax assessment under Section 154. The petitioner had paid excess tax on retention money and sought refund. The tax authority initially acknowledged the error but later refused rectification, claiming it wasn't an "error apparent on record." The HC held that once excess tax payment is established from records, no elaborate arguments are needed. Citing Article 265 of the Constitution, the court emphasized that taxes can only be levied through legal authority and no estoppel applies against statute. The HC directed the authority to refund excess tax within 60 days, setting aside the impugned order. en-us Thu, 25 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752112 The Telangana HC allowed a writ petition challenging refusal to rectify tax assessment under Section 154. The petitioner had paid excess tax on retention money and sought refund. The tax authority initially acknowledged the error but later refused rectification, claiming it wasn't an "error apparent on record." The HC held that once excess tax payment is established from records, no elaborate arguments are needed. Citing Article 265 of the Constitution, the court emphasized that taxes can only be levied through legal authority and no estoppel applies against statute. The HC directed the authority to refund excess tax within 60 days, setting aside the impugned order. Case-Laws Income Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752112