“Section 239(1)”

Section References (mined)Section 239Section 239(1)2 judgments

AJIT KUMAR,BANGALORE vs. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 449/BANG/2025[2015-2016]Status: DisposedITAT Bangalore24 Jul 2025AY 2015-2016

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kit(It)A No.449/Bang/2025 Assessment Year : 2015-16

For Appellant: Shri. C. Ramesh, ARFor Respondent: Dr. Divya K. J, CIT(DR)(ITAT), Bangalore

Section 139Section 139(1)Section 143(2)Section 144C(1)Section 144C(5)Section 148Section 148ASection 239(1)

No.449/Bang/2025 Page 3 of 5 Madras High Court in the case of Chettinad Corporation Pvt. Ltd., Vs. CIT (Madras). The AO relied on section 239(1) of the Act and observed that the assessee can claim refund only after filing return of income (RoI) as per section

RAJASTHAN ADVANCE JOINT CARE TRUST,JAIPUR vs. ITO, EXEMPTION, WARD 1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 137/JPR/2023[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 139Section 139(1)Section 143(3)Section 147Section 148Section 154Section 239Section 239(1)Section 250

allowing credit of TDS and self assessment tax paid, but the same was declined by the AO by holding that as per section 239(1) the claim of refund was required to be made by the assessee within one year from the last day of relevant assessment year and action