2013 (12) TMI 636

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....me shown and as computed under section 143(1) or in the due tax warranting Notice under section 154 of the Act. 2. Because upon due consideration of facts and in the overall circumstances of the case there was no error in claimed credit of Rs.71,749/- evidenced by challans available on records of the AO on the basis of which refund got issued to the appellant." 3. Because, in any view of the matter order passed by the authorities below deserves to be quashed." 2. The appeal was directed before the ld. CIT(A) against the order passed u/s. 154 of the IT Act by Income-tax Officer ward 3(1), Etah dated 20.06.2008. The AO in this impugned order noted that return of income is filed declaring income of Rs.56,240/- in the assessment year under a....

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....er appeal whereby the assessee has paid advance tax at Rs.71,749/-. He has also filed copies of 13 challans through which tax of Rs.71,749/- has been paid on different dates at pages 19 to 23 of the paper book. The ld. Counsel for the assessee submitted that since the assessee had paid excess taxes, therefore, there is no question of withdrawing refund in the proceedings u/s. 154 of the IT Act. The ld. Counsel for the assessee, however, submitted that whatever plea is now raised before the Tribunal was not raised either before the AO or before the ld. CIT(A). He has, however, maintained that there was no error in claiming credit of Rs.71,749/-, which is supported by all the challans. On the other hand, the ld. DR relied upon the orders of t....