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TMI Blog2017 (6) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said conclusion has become final and binding on the parties. Therefore, there is no necessity for the petitioner to produce any further evidence for seeking refund of the amount so paid by the petitioner in excess - the respondent is directed to refund the excess payment made by the petitioner - petition allowed - decided in favor of petitioner. - W.P.Nos.7950 to 7954 of 2017 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the Assessing Officer found excess payment made by the petitioner as ₹ 58,337/- for the assessment year 2007-2008; ₹ 93,088/- for the assessment year 2008-2009; ₹ 67,107/- for the assessment year 2009-2010; ₹ 72,411/- for the assessment year 2010-2011 and ₹ 43,856/- for the assessment year 2011-2012. Accordingly, the notice in Form P was also enclosed with the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not justified in seeking further evidence for making such refund. 4. On the other hand, the learned Additional Government Pleader (Tax) for the respondent, after producing the file before this Court for perusal, submitted that the agreement copies of works contract were sought for, since audit objection would be raised for refund of such amount without those copies. Therefore, the learned Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e enclosed in Form P, that the Assessing Officer has already concluded that the petitioner has made the excess payment. It is seen that the said conclusion has become final and binding on the parties. Therefore, there is no necessity for the petitioner to produce any further evidence for seeking refund of the amount so paid by the petitioner in excess. As rightly pointed out by the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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