{"id":62834,"date":"2026-07-30T10:29:29","date_gmt":"2026-07-30T04:59:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib-2\/"},"modified":"2026-07-30T10:29:29","modified_gmt":"2026-07-30T04:59:29","slug":"star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/star-india-pvt-ltd-v-asst-cit-2025-129-itr-94-mum-trib-2\/","title":{"rendered":"Star India Pvt. Ltd. v. Asst. CIT (2025) 129 ITR 94 (Mum.)(Trib.)"},"content":{"rendered":"<p>Although the return filed by the amalgamating company was held to be non est, the Assessing Officer independently completed the assessment. The Tribunal held that once an assessment is made, the Assessing Officer is duty-bound to compute the correct tax liability, grant credit for taxes deducted at source under section 199 and issue the consequential refund or demand, irrespective of the validity of the return. The matter was restored for verification and grant of the refund due. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199: Deduction at source-Credit for tax deducted-Return held non est-Assessment-Assessing Officer bound to grant credit of taxes and consequential refund.[S.139(9),143(3), 237] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62834","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gls","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62834\/revisions"}],"predecessor-version":[{"id":62835,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62834\/revisions\/62835"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}