dear all,
in a particular case where
1. appeal filed against order of commissioner appeals income tax and
2. won by the assessee in tribunal
then how to get the refund of the tax already paid by the assessee for filing appeal in tribunal.
i understand assessing officer has to process the refund. but do we need to file any form or do any follow up? or refund comes automatically?
pls advise
While there is no statutory requirement of filing any application, it is advisable that the assessee files an application with the AO requesting him to pass an Order Giving Effect to ITAT's order. Once he passes this order, the refund will be processed. One needs to follow-up with the AO for the refund
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