Section 141 — the law in short
What the courts have decided on section 141, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Smt. Shantibai v CIT
High CourtHelps taxpayerSuperseded by amendment
The Assessing Officer has determined the income at nil after the Tribunal cancelled the assessment, but has noted that the tax already deposited will not be refunded. Is that refusal appealable, or must I file a writ?
It is appealable. An order of the officer refusing to refund an amount the assessee claims to be in excess of the tax properly chargeable is, in substance, an order under section 237, and an appeal lies against it — under section 246(n) as it then stood, and under section 246A(1)(i) today. That the same obligation could also be enforced by a mandamus or a civil suit does not take away the statutory right of appeal.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.