Assessing Authority Finds Discrepancies in Refund Claim; Petitioner's Counsel Fails to Prove Illegalities or Violations of the Act.

Re-assessment order - discrepancies found during the verification of refund claimed - the AA did verify the books of accounts of revision petitioner to verify the refund claimed. It is in that process, the irregularities have been noticed by the AA and Secondly, learned counsel is unable to point out what is the illegality committed by the AA when he has noticed the irregularities committed by the revision petitioner while claiming refund. Nor, the learned counsel for the revision petitioner is in a position to point out which of the provisions of the Act is violated by the AA while carrying out such an exercise. - HC .....

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