2011 (7) TMI 528

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....y the revenue being aggrieved by the order dated 6.1.2006 passed in ITA No.680/Bang/2005 by the Income Tax Appellate Tribunal, Bangalore Bench, wherein, the appeal filed by the assessee has been allowed by setting aside the order passed by the first Appellate Authority confirming the order passed by the Assessing Officer, wherein refund of amount was denied in view of the proviso to Section 240(a)....

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....ons of Section 240 (a) to the proviso wherein, refund if any shall become due only on the making of such fresh assessment. It is contended by the learned counsel for appellants that in view of the decision of Hon'ble Supreme Court in the case of Commissioner of Income tax vs. Shelly products and another reported in 2003 vol 261 ITR 367, the assessee is not entitled to refund as ordered by the Trib....

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.... order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the (Assessing) Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in that behalf:-   Provided that where, by the order aforesaid,-   (a) An assessment is set aside or cancelled and an order of fresh a....