9911796707
TMI Blog2000 (1) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted in excess of the income-tax payable by the petitioner under the head "Salary" for the period from April 18, 1969, till his superannuation on January 1, 1994. It would appear that the petitioner had joined the services of the Oil India Limited, Duliajan, in the Civil Engineering Department and after about 18 months of his joining he was removed from service with effect from April 18, 1969. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment. The petitioner's contention is that he was entitled to spread over his income from 1977 till the date of his retirement as per provisions of section 89 of the Income-tax Act, 1961, and had the spread over been allowed, he would have been required to pay income-tax much less than what was deducted from the amount. After spreading over as per the provisions of section 89 and computing at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contained in sections 190, 191, 192 and 189 of the Income-tax Act, 1961, and held that the assessee from whose income the tax has been deducted in excess and deposited with the income-tax authority is to approach the assessing authority and submit his claim for refund of the excess amount so deducted and deposited and, on such claim, the assessing authority shall after computation of the income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employer. At this stage, learned counsel for the petitioner pointed out that the petitioner has under the wrong notion pursued the remedy before a wrong forum and by this time his claim for refund has become barred under the limitation prescribed under the Act. Learned counsel highlighting the financial condition of this retired petitioner requested to condone the delay. Considering the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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