2015 (4) TMI 868

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....& Mr Amit Agarwal, Adv. For the Respondents : Mr R N Bandopadhya, Adv. & Mrs Smita Das De, Adv. ORDER This Court : This case concerns fringe benefit tax. Total fringe benefit tax paid in advance under Section 115WJ of the Income Tax Act, 1961 by the writ petitioner for the assessment year 2006-2007 was Rs. 22,12,04,513/-. Upon registration of the writ petitioner under Section 12AA of t....

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.... return of income forwarded by the Port's letter dated 31st August 2007. According to learned counsel, a refund can only be made by the Central Board of Direct Taxes under Section 119(2)(b) of the said Act. On consideration of Section 119(2)(b) of the said Act I am of the opinion that directions of the Board may be given in case of delayed application for refund. On the submission of Mr. Poddar....

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....any provision of the Act. If money has been received by the government on a mistake committed by the assessee it is liable to refund the sum. While making such refund it should not take recourse to unnecessary procedural formalities. Such seems to be also the view of the Supreme Court in Director of Income-tax (International Taxation) vs. Reliance Infocomm Ltd. reported in (2014) 363 ITR 658 an....