Refund Approved for Deductions from Petitioner's Bills; Revenue's Inaction Shouldn't Disadvantage Assessee Compared to Assessment Scenario.

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....Grant of refund which was deducted from the petitioner’s bills in course of execution of a work contract - One cannot lose sight of the fact that the failure or inability of the revenue to frame an assessment should not place the assessee in a more disadvantages position then what it would have been an assessment had been made. - HC....