BIPLAB KUMAR GHOSH Vs. STATE OF TRIPURA

JUDGEMENT

(1.) This petition is filed for refund of a sum of Rs.11,44,390/- from the respondents.

(2.) Brief facts are as under :

(3.) From the above quoted portion of the order, it can be seen that in some years there was a tax demand from the petitioner, for some he had paid excess tax which had to be returned to him. In this respect, the Assessing Officer observed that for the assessment years 2008-09 and 2011-2012 demand notices should be issued. For the assessment years 2009-2010 and 2010-2011, no demand notice is to be issued but the excess amount should be adjusted in the future returns. According to the petitioner, the excess amount along with pre-deposit made by the petitioner at the time of filing revision petitions comes to Rs.11,44,390/- which should have been refunded.