02:09 Apr 16, 2001 |
German to English translations [PRO] Law/Patents - Law (general) | |||||||
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| Selected response from: Leslie Nelman Local time: 07:20 | ||||||
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Summary of answers provided | ||||
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na | Right of demurrer based on the Statute of Limitations |
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na | plea of limitation |
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na | pleading the statute of limitations |
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Right of demurrer based on the Statute of Limitations Explanation: (jur.) Muret-Sanders |
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plea of limitation Explanation: State cannot plead plea of limitation to avoid refund. For the A.Y. 1982-83 the petitioner filed Nil return pursuant to a notice u/s.148 and also gave the details of the amount paid as advance tax. The Assessing Officer dropped the assessment pro-ceedings on the ground that there was no chargeable income exigible to tax. The Assessing Officer however refused to refund the amount of advance tax on the ground that the refund had not been applied for by the assessee in time u/s.237 ... Google & 8-) |
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7 hrs
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