Kent Cables (P) Ltd. vs CTT and Ors.
Refusal to consider application for refund of excess tax on grounds of limitation-Application to be filed within four years of assessee filing return where self-assessment made, Shortened limitation period where assessment completed in other manner or after notice issued by concerned authorities-he tribunal had refused to consider the petitioner’s application for refund of excess tax amount saying that it was time barred. On a writ petition, t [LexDoc Id : 433007]
