2015 (4) TMI 868

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..... espondents : Mr R N Bandopadhya, Adv. & Mrs Smita Das De, Adv. ORDER This Court : This case concerns fringe benefit tax. Total fringe benefit tax paid in advance under Section 115WJ of the Income Tax Act, 1961 by the writ petitioner for the assessment year 2006-2007 was Rs. 22,12,04,513/-. Upon registration of the writ petitioner under Section 12AA of the Income Tax Act with effect from 1st Apr .....

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..... ated 31st August 2007. According to learned counsel, a refund can only be made by the Central Board of Direct Taxes under Section 119(2)(b) of the said Act. On consideration of Section 119(2)(b) of the said Act I am of the opinion that directions of the Board may be given in case of delayed application for refund. On the submission of Mr. Poddar, learned senior advocate for the petitioner, it doe .....

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..... y the government on a mistake committed by the assessee it is liable to refund the sum. While making such refund it should not take recourse to unnecessary procedural formalities. Such seems to be also the view of the Supreme Court in Director of Income-tax (International Taxation) vs. Reliance Infocomm Ltd. reported in (2014) 363 ITR 658 and in Sandvik Asia Ltd. vs. Commissioner of Incometax rep .....

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