Income-tax Officers Can Investigate Refund Claims u/s 237, Even Without Explicit Provision in the Income-tax Act, 1961.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund u/s 237 - While there is no specific provision empowering the Income-tax Officer or the Assessing Officer to investigate such a claim, such a power is implicit and inherent in him as would be evident from section 237 of the Income-tax Act, 1961 - HC....