9911796707
TMI Blog1995 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of tax dated 26-3-1991 in Form No. 30 along with the statement of income showing the total income at the same figure of Rs. 33,160. In the statement of income filed along with the said Form No. 30, she claimed credit for advance tax paid of Rs. 5,300 on 14-3-1990. Along with the covering letter dated 27-3-1991, receipted challan for Rs. 5300 was appended and another return was also filed. Reliance was placed on the order of the DCIT(A) dated 21-5-1990 in the case of Shri Rakesh Kumar Aggarwal for the assessment year 1986-87 wherein a similar claim was made in similiar circumstances and was allowed by the DCIT(A). Copy of the said appellate order was also annexed for ready reference. The assessee's claim for refund in Form No. 30 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from the end of the relevant assessment year or before the completion of assessment, whichever is earlier. This has been the provision of sub-section (5) of section 139 of the IT Act, 1961. In view of this specific provision in the Income-tax Act, in my opinion, the stand taken by the AO was quite justified. As such, I respectfully differ with the findings of my predecessor because this aspect was not before him. As such, in the given circumstances, neither any relief is called for nor is allowed." Dissatisted with the order of the DCIT(A), the assessee preferred the present appeal before the Tribunal. 4. The assessee's counsel filed a paper book of 13 pages containing, inter alia, copy of statement of income filed originally on 26-10-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ". As per section 239(2)(c) as it existed on 1-4-1990 the claim for refund has to be made within two years from the last day of the assessment year. Admittedly the claim for refund is within the prescribed time limit, since it was filed before 31-3-1993 itself. Actually there was no necessity for the assessee to enclose a return of income along with the claim for refund in Form No. 30, since the return was already furnished to the Assessing Officer. Hence the return accompanying the claim for refund in Form No. 30 should have been ignored by the Assessing Officer. He should have considered only the claim for refund in Form No. 30. The Assessing Officer was not correct in refusing to entertain the claim for refund by his order dated 14-8-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
