9911796707
TMI Blog2014 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ther contentions raised in this petition including one of limitation under the Act, revenue directed that, AO shall re-consider the case of the petitioner for refund, if any, due in accordance with law save and except that limitation will not be used as ground to bar the petitioner from claiming this amount. - If any amount is found due, it shall be refunded to the petitioner but without interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. But the gist of the reply is that the assessee had filed her return of income for the A.Y. 2004-2005 on 21.7.2004 which was processed under Section 143 (1) of the Income Tax Act. The assessee has revised the return of income for the A.Y.2003-2004 which was filed on 27.3.2006 and claiming refund amounting to Rs. 13,263/- but it was a belated return under the Act. The revised return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was her employer denies all allegations made in the writ petition and submits that it is always acted in accordance with law. 3. At the out set we observe that the petitioner has been fighting tooth and nail for claiming a paltry sum as refund. We do not accept the contention of the petitioner that the income tax department was not correct in processing the return of the petitioner in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on record such documents etc. which are required. 5. If any amount is found due, it shall be refunded to the petitioner but without interest. This writ petition is disposed of with these observations and further clarification that this order does not constitute as a precedent in any other case including that of the petitioner. Writ petition is disposed of. No order as to costs. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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