Refund u/s 237 - While there is no specific provision empowering the Income-tax Officer or the Assessing...

Refund u/s 237 - While there is no specific provision empowering the Income-tax Officer or the Assessing Officer to investigate such a claim, such a power is implicit and inherent in him as would be evident from section 237 of the Income-tax Act, 1961 - HC .....

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