Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
August 12, 2026
Income Tax, ITAT
Refund can not be denied on the ground that it was claimed in a return filed u/s 148 where no return had been filed u/s 139 – ITAT In a recent judgment, ITAT has held that refund can not be denied on the ground that it was claimed …