THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI
ITA/46/2018HC Punjab & Haryana09 Sept 2019
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL
Section 11BSection 83
10.
Section 11B of the Act, 1944, deals with cases relating to refund
of duty of excise and interest which provides for such application to be filed
before the expiry of one year from the relevant date. It would be apposite to
quote relevant extracts of Section 11B of the Act, 1944:-
Section 11B. Claim for refund of duty
