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TMI Blog2024 (9) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to amend the order of assessment or any intimation or deemed intimation issued under Section 143 (1) of the Act. The fact that the amount which had been deducted was liable to be accorded due credit, also stands fortified from a reading of Section 237 of the Act. In our considered opinion, the aforesaid position clearly envisages and caters to contingencies and situations like the present where amount of tax paid or treated as paid for and on behalf of the assessee if found to be in excess of that which is chargeable, the assessee would become entitled to claim a refund. It is in the aforesaid context that the provision enables the assessee to place its case before the AO and to provide all material particulars for its consideration so that a prayer for refund may be processed. The provision for refund and review as conferred and mandated would also be in line with the constitutional imperatives of Article 265 of the Constitution. Form of claim for refund and limitation - Undisputedly and as things stands today that prescription would have no application bearing in mind the prerogative writ that we propose to issue. In any case, the respondents have clearly lost sight of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner account in Form 26A in PAN No AHZPS8054N and condone the delay in reflecting the amount in the account of the petitioner. c) Issue a writ of mandamus or any other appropriate writ, order, direction for interest on the amount deducted till date d) Issue any other or further order(s) as this Hon ble Court may deem fit and proper in the facts and circumstances of the case. 2. The principal challenge is to the order dated 23 October 2018, pursuant to which the application of the petitioner for being permitted to submit a revised return for the Assessment Year [AY] 2010-11 and for condoning delay in terms contemplated under Section 119 (2) (b) of the Income Tax Act, 1961 [Act] has come to be rejected. 3. Admittedly, the petitioner had duly filed his return for AY 2010-11 on 24 June 2010, offering an income of INR 5,26,580/- to tax. The said return is stated to have been processed under Section 143 (1) on 27 January 2011. 4. It however appears that with respect to the compensation which had been received by the petitioner under the Land Acquisition Act, 1894, although the Land Acquisition Collector [LAC] (South) is stated to have made appropriate deductions towards tax payable on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early pertained to and attempted to regulate the power otherwise conferred upon an Assessing Officer [AO] to make an assessment in his discretion could have been passed. 11. We note that the determinate date which is spoken of by the respondents clearly fails to bear in consideration situations like the present where the assessee was ultimately accorded relief by a Court many years after the dispute itself had arisen. It would thus be wholly inequitable to enforce a time frame as contemplated under the Circular dated 09 June 2017 and to thus deny relief which is otherwise liable to be accorded to the assessee. 12. We note that the fact that the tax had been duly deducted by LAC (South) is not in question. For some reason which is not disclosed in the impugned order, the aforesaid credit was not reflected in the Form 26AS. Clearly, therefore, the petitioner cannot be penalized for the mere reason that the Form 26AS suffered from a discrepancy. 13. We also bear in mind the clear statutory mandate of Section 199 which reflects that any deduction made by a person under Chapter XVII is liable to be treated as payment of tax on behalf of a person from whose income the deduction was made. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee would become entitled to claim a refund. It is in the aforesaid context that the provision enables the assessee to place its case before the AO and to provide all material particulars for its consideration so that a prayer for refund may be processed. The provision for refund and review as conferred and mandated would also be in line with the constitutional imperatives of Article 265 of the Constitution. 18. The respondents however would rest their case on Section 239 of the Act and which presently reads as follows: Form of claim for refund and limitation 239. (1) Every claim for refund under this Chapter shall be made [by furnishing return in accordance with the provisions of section 139]. (2) [***] 19. It becomes pertinent to note that prior to the said provision being amended by virtue of Finance (No. 2) Act 2019, sub-section (2) read as follows:- (2) No such claim shall be allowed, unless it is made within the period specified hereunder, namely: - (a) where the claim is in respect of income which is assessable for any assessment year commencing on or before the 1st day of April, 1967, four years from the last day of such assessment year (b) where the claim is in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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