2004 (2) TMI 27

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....ome for the assessment year 1989-90 on March 30, 1992, in which credit for the aforesaid amount had duly been claimed. The certificates in respect of the tax deducted had not been attached with the return as the same had not been received from the person responsible deducting the tax deducted at source. This return was neither processed under section 143(1)(a) of the Income-tax Act, 1961 (for short "the Act"), nor was any notice under section 143(2) of the Act issued for framing the assessment. Meanwhile, the Assessing Officer issued notice under section 142(1) of the Act dated May 26, 1993, requiring the assessee to file the return of income for the same assessment year. In response to the said notice, the assessee filed its return decl....

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....ibunal has been made out. It is the admitted case that the return claiming the refund on account of tax deducted at source for the assessment year 1989-90 had been filed within the period of limitation, i.e., on March 30, 1992. The Assessing Officer neither processed this return nor passed any assessment order thereon. The only explanation that has been given before us is that due to heavy work, the Assessing Officer could not take any action on the same. We cannot approve of this conduct on the part of the Assessing Officer. The assessee cannot be made to suffer on account of negligence or inaction on the part of the Assessing Officer". Once it is admitted that the return claiming benefit of tax deducted at source had been filed on March 3....