Premilaben Hasmukhbhai Patel vs DCIT, CPC

Parties Involved

Facts Summary

The assessee, Premilaben Hasmukhbhai Patel, appealed against the order of the Commissioner of Income Tax (Appeal)-8, Mumbai dated 15.12.2023 for the Asst.Year 2022-23. The assessee raised several grounds for appeal, including errors in law and facts by the Additional/Joint Commissioner of Income Tax in upholding the intimation dated 17/02/2023 under section 143(1) and the notice of defective return under section 139(9). The assessee also argued that the TDS credit of Rs.4,441 granted instead of the Rs.99,978 claimed as a refund was incorrect. The assessee claimed that the circular no. 13 of 2021 issued by CBIC should have been considered, and the full refund of Rs.99,978 should have been granted.…

Legal Issues

• 1. The learned Addl./JCIT erred in law and on facts in upholding the intimation dated 17/02/2023 passed u/s. 143(1) without appreciating and properly considering the facts and submissions made by the appellant during the course of proceedings of defective return.
• 2. He has erred in law and on facts in upholding notice of defective return u/s 139(9) by ignoring the provisions of the section 292B providing that for any mistake, the return cannot be held to be invalid.
• 3. He has erred in law and on facts in upholding grant of TDS credit of Rs.4,441 in place of Rs.99,978 claimed as refund by the appellant without properly appreciating the facts of the appellant resulting into grant of short refund by Rs.95,537.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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