https://www.taxtmi.com/caselaws?id=766848 Rejection of refund claims with civil consequences cannot be sustained unless the affected assessee is given a fair opportunity of hearing before the adverse decision is taken. The Court held that objections alone were insufficient to justify refusal of refund without allowing the assessee to explain entitlement and address the stated deficiencies. The rejection was set aside and the refund applications were remitted for fresh consideration after hearing the assessee. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766848 Rejection of refund claims with civil consequences cannot be sustained unless the affected assessee is given a fair opportunity of hearing before the adverse decision is taken. The Court held that objections alone were insufficient to justify refusal of refund without allowing the assessee to explain entitlement and address the stated deficiencies. The rejection was set aside and the refund applications were remitted for fresh consideration after hearing the assessee. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766848