Tax Department Must Refund Mistaken Payments if Assessee Not Liable; Consider Section 119 if Revision Not u/s 264.
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....If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s 264, authorities could have invoked section 119.....




TaxTMI
TaxTMI