Taxpayer wins Rs 5.31 lakh refund after IT dept rejects claim over missing original ITR
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·1 viewsA taxpayer who had never filed an original income tax return under Section 139 received a tax notice under Section 148, prompting them to file a return claiming a refund of Rs 5.31 lakh. The Income Tax Assessing Officer rejected the refund claim, arguing that a refund cannot be sought through a return filed under Section 148 in the absence of an original filing. The taxpayer challenged this decision, ultimately winning the refund battle. The ruling clarified that a taxpayer's right to claim a refund cannot be denied solely on the grounds that no original ITR was previously filed.
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