Revenue Authority Cannot Benefit from Delays in Refund Reassessment; Proper Officer Must Act Promptly.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit of its own lapses. - AT....