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
11B of the Act,
1944 was made applicable to service tax by Section 83 of the Finance Act,
1994.
12.
From the perusal of the provision as noticed above, it is evident
that persons seeking refund, may make an application within one year from
the relevant date. In the present case, tax has been deposited twice, one by the
service
