https://www.taxtmi.com/caselaws?id=463585 ITAT held the assessee was entitled to a refund of excess tax/TDS under s.237 despite not filing a return under s.139(1), and set aside the Pr. CIT's direction to the AO to withdraw that refund. The Tribunal found s.237 permits refund where tax paid exceeds tax properly chargeable without requiring an assessment order or a finding of tax payable. The ITAT also upheld the Pr. CIT's direction under s.139(3) permitting carry forward of loss where the return was filed after the due date, finding no infirmity in that order. en-us Fri, 13 Dec 2024 00:00:00 +0530 Mon, 08 Sep 2025 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463585 ITAT held the assessee was entitled to a refund of excess tax/TDS under s.237 despite not filing a return under s.139(1), and set aside the Pr. CIT's direction to the AO to withdraw that refund. The Tribunal found s.237 permits refund where tax paid exceeds tax properly chargeable without requiring an assessment order or a finding of tax payable. The ITAT also upheld the Pr. CIT's direction under s.139(3) permitting carry forward of loss where the return was filed after the due date, finding no infirmity in that order. Case-Laws Income Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463585