23 April 2011
dear all, an individual has not filed the income tax return for the year 2006-07 upto now i.e april 2011. the taxable income is nil. TDS has been deducted from bank interest. is he eligible for the refund of the same, or is it that, as he has not filed the return in time he is not eligible for refund.
23 April 2011
Pl file a petition before the commissioner of income tax under section 119 (1) of the Income tax Act,1961 seeking for a direction to the assessing officer to accept the return for the year 2006-07. Upon receipt of the direction, file the return before the assessing officer and seek refund.