Withholding of Income Tax Refund by Dept amount to ‘Unjust Enrichment’: Delhi HC rules Assessee need not file Separate Claim for Refund [Read Order]

By Taxscan Team - On August 30, 2022 11:14 am - 2 mins read
Income Tax Refund - Unjust Enrichment - Delhi HC - Assessee - Refund - taxscan

In a recent ruling, the Delhi High Court held that the withholding of income tax refund is legally impermissible and there is no further obligation on the assessee to file a separate claim for filing of income tax refund. The assessee, M/S. M. J. Engineering Consultants P Ltd approached the High Courts seeking directions to…

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