TMI BlogHigh Court Grants Refund With Interest on Invalid Self-Assessment u/s 140-A Due to Revised Income Declaration.Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such circumstances, the provisions of self-assessment under Section 140-A of the Act, are not attracted - refund of self assessment tax paid allowed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|