1995 (2) TMI 105

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....statement of income showing the total income at the same figure of Rs. 33,160. In the statement of income filed along with the said Form No. 30, she claimed credit for advance tax paid of Rs. 5,300 on 14-3-1990. Along with the covering letter dated 27-3-1991, receipted challan for Rs. 5300 was appended and another return was also filed. Reliance was placed on the order of the DCIT(A) dated 21-5-1990 in the case of Shri Rakesh Kumar Aggarwal for the assessment year 1986-87 wherein a similar claim was made in similiar circumstances and was allowed by the DCIT(A). Copy of the said appellate order was also annexed for ready reference. The assessee's claim for refund in Form No. 30 and the annexures were filed with the Assessing Officer on 2-4-1....

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.... completion of assessment, whichever is earlier. This has been the provision of sub-section (5) of section 139 of the IT Act, 1961. In view of this specific provision in the Income-tax Act, in my opinion, the stand taken by the AO was quite justified. As such, I respectfully differ with the findings of my predecessor because this aspect was not before him. As such, in the given circumstances, neither any relief is called for nor is allowed." Dissatisted with the order of the DCIT(A), the assessee preferred the present appeal before the Tribunal. 4. The assessee's counsel filed a paper book of 13 pages containing, inter alia, copy of statement of income filed originally on 26-10-1990, copy of Challan for Rs. 5,300 paid on 14-3-1990, copy o....