2017 (6) TMI 1053

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....e petitioner, who is one and the same, is seeking for a direction to the respondent, to refund the excess payment of tax paid relating to the assessment years 2007-2008 to 2011-2012. 2. The petitioner is a Civil Contractor and an Assessee before the respondent. He was assessed originally for all the above said five assessment years and thereafter, after noticing certain defects, the Assessing O....

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.... on 23.01.2015. On the other hand, the Assessing Officer called upon the petitioner to produce the agreement of works contract to refund the excess amount. Therefore, the petitioner has filed the present writ petitions and seeks for refund of the excess amount. 3. The learned counsel appearing for the petitioner submitted that once the assessment orders were passed finding that excess amount is....

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....pect of the above assessment years, revision orders of assessment were passed on 27.02.2012, 27.02.2012, 28.02.2012, 28.02.2012 and 24.05.2013 respectively. It is an admitted fact that the assessment orders have become final and conclusive. Further the fact remains that under the above said assessment orders, the Assessing Officer found the excess tax payment made by the petitioner, as discussed s....