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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Refund the excess amount paid with interest - The declaration of ...


High Court Grants Refund With Interest on Invalid Self-Assessment u/s 140-A Due to Revised Income Declaration.

June 8, 2015

Case Laws     Income Tax     HC

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

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